RegAlertRule · BCB · 26 Jul 2024 · Instrução Normativa BCB 493
Normative Instruction BCB No. 493 — Amends Normative Instruction BCB No. 426 of December 1, 2023, Regarding Cosif Accounting Line Items
Financial institutions and authorized entities must register current and long-term realizable non-current assets in group 1.0.0.00.00.00-9, segregated into subgroups per Annexes I to IX, effective August 1, 2024. This amends Normative Instruction BCB No. 426 of December 1, 2023. For instance, account 1.8.8.65.00.00-8 records payments with reimbursement rights, such as fines for returned checks. The document does not specify sanctions for non-compliance.
Cosif Changes
NORMATIVE INSTRUCTION BCB NO. 493, OF JULY 26, 2024
Amends Normative Instruction BCB No. 426, of December 1, 2023, which defines the accounting line items of the Realizable Asset group in the chart of accounts of the Accounting Standard for Institutions Regulated by the Central Bank of Brazil (Cosif) for use by financial institutions and other institutions authorized to operate by the Central Bank of Brazil.
The Head of the Department of Financial System Regulation (Denor), in the exercise of the authority conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023, based on arts. 12 of CMN Resolution No. 4,858, of October 23, 2020, and 10 of BCB Resolution No. 92, of May 6, 2021,
R E S O L V E S:
Art. 1º Normative Instruction BCB No. 426, of December 1, 2023, published in the Official Gazette of the Union on December 14, 2023, shall enter into force with the following alterations:
"Art. 2º The institutions mentioned in art. 1º must register the items of current assets and long-term realizable non-current assets in group 1.0.0.00.00.00-9 Realizable Asset, segregated into subgroups, observing the breakdowns and the respective codes and names of accounts and functions defined in Annexes I to IX, as detailed below:
......................................................................................................................................." (NR)
Art. 2º Normative Instruction BCB No. 426, of 2023, shall enter into force with its Annexes I, II, III, IV, V, VI, VII, VIII and IX altered, in the manner of this Normative Instruction.
Art. 3º This Normative Instruction enters into force on August 1, 2024.
GILNEU FRANCISCO ASTOLFI VIVAN
"Annex I
List of Accounting Line Items of Subgroup 1.1.0.00.00.00-2 AVAILABILITIES
| Account Code | Account Name | Estban | Function |
| 1.1.0.00.00.00-2 | AVAILABILITIES | - | |
| 1.1.1.00.00.00-9 | Cash | - | |
| 1.1.1.10.00.00-8 | CASH | 111 | Register the cash existing in national current currency. |
| 1.1.1.90.00.00-0 | CASH | - | Register the cash existing, in national current currency, owned by the consortium group, intended for deposit in a financial institution. |
| 1.1.2.00.00.00-6 | Bank Deposits | - | |
| 1.1.2.30.00.00-3 | BANK DEPOSITS OF INSTITUTIONS WITHOUT RESERVE ACCOUNT | 112 | Register, by financial institutions not holders of a Bank Reserves account, the value of free-movement deposits maintained in banking financial institutions. This title must contain internal-use subtitles necessary for the perfect individualization of the depositary financial institutions. |
| 1.1.2.92.00.00-3 | BANK DEPOSITS | - | Register the value of free-movement deposits maintained in banking financial institutions by consortium groups. In the bookkeeping in this title, the institution must maintain daily controls so as to evidence: I - the entries not corresponding to a group; and II - the existing balance in the name of the group. |
| 1.1.3.00.00.00-3 | Free Reserves | - | |
| 1.1.3.10.00.00-2 | CENTRAL BANK - FREE RESERVES IN CASH | 113 | Register the balance maintained in mandatory reserve in cash that exceeds the mandatory collection exigibility to the Central Bank of Brazil on the last day of the month. |
| 1.1.3.90.00.00-4 | CENTRAL BANK - OTHER FREE RESERVES | 113 | Register the value of free reserves in cash maintained at the Central Bank of Brazil for which there is no specific account. |
| 1.1.5.00.00.00-7 | Availabilities in Foreign Currencies | - | |
| 1.1.5.10.00.00-6 | BANKS - DEPOSITS IN FOREIGN CURRENCIES IN THE COUNTRY | 112 | Register the balance of foreign currencies, in current accounts, in banks authorized to operate in foreign exchange in the Country. The overdraft balance in this title must be booked, in trial balances and balance sheets, in subtitle 4.6.3.10.93.00-4 Other Liabilities. |
| 1.1.5.20.00.00-5 | DEPOSITS ABROAD IN FOREIGN CURRENCIES | 112 | Register the accounts in foreign currency abroad. The overdraft balance in this title must be booked, in trial balances and balance sheets, in subtitle 4.6.3.10.93.00-4 Other Liabilities. |
| 1.1.5.40.00.00-3 | AVAILABILITIES IN FOREIGN CURRENCIES | 112 | Register the holdings in banknotes and coins and other values in foreign currencies belonging to the institution. This title must contain the following internal-use subtitles: I - In Cash; and II - In Other Values. |
| 1.1.9.00.00.00-5 | Availabilities - Others | - | |
| 1.1.9.10.00.00-4 | FINANCIAL AVAILABILITIES - ASSET PORTFOLIOS - LIG | 112 | Register the cash existing in national current currency and the free-movement deposits maintained in banking establishments by financial institutions not holders of a bank reserves account, components of asset portfolios guaranteeing Guaranteed Real Estate Note (LIG). |
" (NR)
"Annex II
List of Accounting Line Items of Subgroup 1.2.0.00.00.00-5 INTERFINANCIAL LIQUIDITY APPLICATIONS
| Account Code | Account Name | Estban | Function |
| 1.2.0.00.00.00-5 | INTERFINANCIAL LIQUIDITY APPLICATIONS | - | |
| 1.2.1.00.00.00-2 | Applications in Committed Operations | - | |
| 1.2.1.10.00.00-1 | RESALES TO SETTLE - BANKED POSITION | 120 | Register the operations of purchase of titles with commitment to resell, backed by titles own to the seller. |
| 1.2.1.10.01.00-0 | Federal Public Titles - In the Country | - | |
| 1.2.1.10.01.10-3 | Gross Accounting Balance | - | |
| 1.2.1.10.01.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.10.01.60-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.10.01.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.10.01.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.10.31.00-1 | Private Titles - In the Country | - | |
| 1.2.1.10.31.10-4 | Gross Accounting Balance | - | |
| 1.2.1.10.31.40-3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.10.31.60-9 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.10.31.70-2 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.10.31.80-5 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.10.70.00-0 | Titles of Responsibility of the Union Abroad | - | |
| 1.2.1.10.70.10-3 | Gross Accounting Balance | - | |
| 1.2.1.10.70.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.10.70.60-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.10.70.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.10.70.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.10.85.00-2 | Other Titles Abroad | - | |
| 1.2.1.10.85.10-5 | Gross Accounting Balance | - | |
| 1.2.1.10.85.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.10.85.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.10.85.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.10.85.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.10.91.00-3 | Titles Linked to Pre-Paid Account Balances | - | |
| 1.2.1.10.91.10-6 | Gross Accounting Balance | - | |
| 1.2.1.10.91.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.10.91.60-1 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.10.91.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.10.91.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.10.99.00-5 | Others | - | |
| 1.2.1.10.99.10-8 | Gross Accounting Balance | - | |
| 1.2.1.10.99.40-7 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.10.99.60-3 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.10.99.70-6 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.10.99.80-9 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.20.00.00-0 | RESALES TO SETTLE - FINANCED POSITION | 120 | Register the operations of purchase of titles with commitment to resell, backed by third-party papers. |
| 1.2.1.20.01.00-9 | Federal Public Titles - In the Country | - | |
| 1.2.1.20.01.10-2 | Gross Accounting Balance | - | |
| 1.2.1.20.01.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.20.01.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.20.01.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.20.01.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.20.31.00-0 | Private Titles - In the Country | - | |
| 1.2.1.20.31.10-3 | Gross Accounting Balance | - | |
| 1.2.1.20.31.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.20.31.60-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.20.31.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.20.31.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.20.70.00-9 | Titles of Responsibility of the Union Abroad | - | |
| 1.2.1.20.70.10-2 | Gross Accounting Balance | - | |
| 1.2.1.20.70.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.20.70.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.20.70.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.20.70.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.20.85.00-1 | Other Titles Abroad | - | |
| 1.2.1.20.85.10-4 | Gross Accounting Balance | - | |
| 1.2.1.20.85.40-3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.20.85.60-9 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.20.85.70-2 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.20.85.80-5 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.20.99.00-4 | Others | - | |
| 1.2.1.20.99.10-7 | Gross Accounting Balance | - | |
| 1.2.1.20.99.40-6 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.20.99.60-2 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.20.99.70-5 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.20.99.80-8 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.30.00.00-9 | RESALES TO SETTLE - SOLD POSITION | 120 | Register the commitments to resell of titles traded in committed operations with free-movement agreement whose titles received as collateral have been sold definitively. |
| 1.2.1.30.01.00-8 | Federal Public Titles - In the Country | - | |
| 1.2.1.30.01.10-1 | Gross Accounting Balance | - | |
| 1.2.1.30.01.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.30.01.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.30.01.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.30.01.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.30.31.00-9 | Private Titles - In the Country | - | |
| 1.2.1.30.31.10-2 | Gross Accounting Balance | - | |
| 1.2.1.30.31.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.30.31.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.30.31.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.30.31.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.2.1.30.99.00-3 | Others | - | |
| 1.2.1.30.99.10-6 | Gross Accounting Balance | - | |
| 1.2.1.30.99.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.1.30.99.60-1 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.1.30.99.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.1.30.99.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.2.2.00.00.00-9 | Applications in Interfinancial Deposits | - | |
| 1.2.2.10.00.00-8 | APPLICATIONS IN INTERFINANCIAL DEPOSITS | 120 | Register the applications made in other financial institutions, in the form of specific regulation applicable to interfinancial deposit operations. |
| 1.2.2.10.01.00-7 | Applications in Interfinancial Deposits | - | |
| 1.2.2.10.01.10-0 | Gross Accounting Balance | - | |
| 1.2.2.10.01.40-9 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.2.10.01.60-5 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.2.10.01.70-8 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.2.2.10.01.80-1 | (+/-) Fair Value Adjustment | - | |
| 1.2.5.00.00.00-0 | Applications in Savings Deposits | - | |
| 1.2.5.10.00.00-9 | APPLICATIONS IN SAVINGS DEPOSITS | 120 | Register the value maintained in savings deposits owned by the institution. |
| 1.2.6.00.00.00-7 | Applications in Foreign Currencies | - | |
| 1.2.6.10.00.00-6 | APPLICATIONS IN FOREIGN CURRENCIES | 120 | Register the value of applications in foreign currencies abroad and their respective earnings. |
| 1.2.6.10.10.00-3 | Prior Notice | - | |
| 1.2.6.10.20.00-0 | Fixed Term | - | |
| 1.2.6.99.00.00-5 | (-) Provision for Losses Associated with Credit Risk | 120 | Register the value of the provision intended to cover losses with credit risk in applications in foreign currencies. |
| 1.2.6.99.40.00-3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.2.6.99.60.00-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.2.9.00.00.00-8 | Others | - | |
| 1.2.9.90.00.00-9 | FINANCIAL APPLICATIONS | - | Register, at fair value, the financial applications made in the name of the consortium group. In the bookkeeping in the subtitles, the institution must maintain internal controls that allow evidence of the financial applications carried out by consortium group, including regarding the corresponding earnings and the terms of their application. |
| 1.2.9.90.12.00-4 | Group Availabilities | - | |
| 1.2.9.90.25.00-8 | Linked to Awards - Selic | - | |
| 1.2.9.90.35.00-5 | Linked to Awards - Other Applications | - | |
| 1.2.9.90.55.00-9 | Resources of Groups in Formation | - |
" (NR)
"Annex III
List of Accounting Line Items of Subgroup 1.3.0.00.00.00-8 SECURITIES AND SECURITIES AND FINANCIAL DERIVATIVE INSTRUMENTS
| Código da Conta | Nome da Conta | Estban | Função |
|---|---|---|---|
| 1.3.0.00.00.00-8 | SECURITIES AND FINANCIAL DERIVATIVE INSTRUMENTS | - | |
| 1.3.1.00.00.00-5 | Free | - | |
| 1.3.1.10.00.00-4 | FIXED INCOME SECURITIES | 130 | Record the investments made by the institution in fixed income securities. |
| 1.3.1.10.01.00-3 | Federal Public Securities - In the Country | - | |
| 1.3.1.10.01.10-6 | Gross Accounting Balance | - | |
| 1.3.1.10.01.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.10.01.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.10.01.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.10.31.00-4 | Private Securities of Financial Institutions - In the Country - Unrelated | - | |
| 1.3.1.10.31.10-7 | Gross Accounting Balance | - | |
| 1.3.1.10.31.40-6 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.10.31.60-2 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.10.31.70-5 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.10.31.80-8 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.10.32.00-3 | Private Securities of Financial Institutions - In the Country - Related | - | |
| 1.3.1.10.32.10-6 | Gross Accounting Balance | - | |
| 1.3.1.10.32.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.10.32.60-1 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.10.32.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.10.32.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.10.33.00-2 | Private Securities of Non-Financial Entities - In the Country | - | |
| 1.3.1.10.33.10-5 | Gross Accounting Balance | - | |
| 1.3.1.10.33.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.10.33.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.10.33.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.10.33.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.10.95.00-2 | Securities Comprising the PR of Institutions Authorized to Operate by the Central Bank | - | |
| 1.3.1.10.95.10-5 | Gross Accounting Balance | - | |
| 1.3.1.10.95.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.10.95.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.10.95.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.10.95.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.10.99.00-8 | Others | - | |
| 1.3.1.10.99.10-1 | Gross Accounting Balance | - | |
| 1.3.1.10.99.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.10.99.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.10.99.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.10.99.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.13.00.00-3 | INVESTMENT IN STRUCTURED OPERATION CERTIFICATES | 130 | Record the investment component in Structured Operation Certificates (COE), including the effects of embedded derivatives, in accordance with current regulations. |
| 1.3.1.13.10.00-0 | Structured Operation Certificates - Protected Nominal Value | - | |
| 1.3.1.13.30.00-4 | Structured Operation Certificates - Nominal Value at Risk | - | |
| 1.3.1.15.00.00-9 | INVESTMENT FUND SHARES | 130 | Record the investments made in investment fund shares and fund-of-fund shares. |
| 1.3.1.15.15.00-1 | Short-Term Fund Shares | - | |
| 1.3.1.15.25.00-8 | Referenced Fund Shares | - | |
| 1.3.1.15.30.00-0 | Fixed Income Fund Shares | - | |
| 1.3.1.15.35.00-5 | Equity Fund Shares | - | |
| 1.3.1.15.40.00-7 | Social Development Fund Shares | - | |
| 1.3.1.15.45.00-2 | Currency Fund Shares | - | |
| 1.3.1.15.50.00-4 | Multimarket Fund Shares | - | |
| 1.3.1.15.55.00-9 | Market Index Investment Fund Shares | - | |
| 1.3.1.15.60.00-1 | Credit Rights Fund Shares | - | |
| 1.3.1.15.65.00-6 | Real Estate Fund Shares | - | |
| 1.3.1.15.70.00-8 | Emerging Companies Fund Shares | - | |
| 1.3.1.15.75.00-3 | Participation Fund Shares | - | |
| 1.3.1.15.90.00-2 | BM&FBOVESPA Clearing House Multimarket Liquidity Investment Fund (FILCB) Shares | - | |
| 1.3.1.15.99.00-3 | Others | - | |
| 1.3.1.20.00.00-3 | VARIABLE INCOME SECURITIES | 130 | Record the investments made by the institution in variable income securities. |
| 1.3.1.20.10.00-0 | Open Company Shares | - | |
| 1.3.1.20.20.00-7 | Closed Company Shares | - | |
| 1.3.1.20.30.00-4 | Subscription Bonuses of Open Companies | - | |
| 1.3.1.20.40.00-1 | Variable Income Fund Shares | - | |
| 1.3.1.20.95.00-1 | Securities Comprising the PR of Institutions Authorized to Operate by the Central Bank of Brazil | - | |
| 1.3.1.20.99.00-7 | Others | - | |
| 1.3.1.30.00.00-2 | COOPERATIVE PARTICIPATIONS | 130 | Record the participations of credit cooperatives in the capital of other entities, respecting the legislation and regulations in force. |
| 1.3.1.30.05.00-7 | Participation in Central Credit Cooperative | - | |
| 1.3.1.30.10.00-9 | Participation in Financial Institution Controlled by Credit Cooperative | - | |
| 1.3.1.30.15.00-4 | Participation in Cooperatives, Except Central Credit Cooperative | - | |
| 1.3.1.30.20.00-6 | Participation in Companies Controlled by Central Credit Cooperative | - | |
| 1.3.1.30.90.00-5 | Other Participations | - | |
| 1.3.1.85.00.00-2 | INVESTMENTS IN SECURITIES AND FINANCIAL INSTRUMENTS ABROAD | 130 | Record the value of investments in securities and financial instruments, representing external debt, issued by state-owned companies or the Treasury and others, made abroad. |
| 1.3.1.85.10.00-9 | Securities Issued by the National Treasury | - | |
| 1.3.1.85.10.10-2 | Gross Accounting Balance | - | |
| 1.3.1.85.10.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.85.10.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.85.10.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.85.20.00-6 | Securities Issued by Other Countries' Governments | - | |
| 1.3.1.85.20.10-9 | Gross Accounting Balance | - | |
| 1.3.1.85.20.40-8 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.85.20.60-4 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.85.20.70-7 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.85.20.80-0 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.85.25.00-1 | Securities Comprising the PR of Institutions Authorized to Operate by the Central Bank | - | |
| 1.3.1.85.25.10-4 | Gross Accounting Balance | - | |
| 1.3.1.85.25.40-3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.85.25.60-9 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.85.25.70-2 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.85.25.80-5 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.85.26.00-0 | Securities Comprising the PR of Financial Institutions Abroad | - | |
| 1.3.1.85.26.10-3 | Gross Accounting Balance | - | |
| 1.3.1.85.26.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.85.26.60-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.85.26.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.85.26.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.85.31.00-2 | Private Securities - Fixed Income | - | |
| 1.3.1.85.31.10-5 | Gross Accounting Balance | - | |
| 1.3.1.85.31.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.85.31.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.85.31.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.85.31.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.3.1.85.60.00-4 | Other Variable Income Securities | - | |
| 1.3.1.85.90.00-5 | Others | - | |
| 1.3.1.85.90.10 8 | Gross Accounting Balance | - | |
| 1.3.1.85.90.40-7 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.1.85.90.60 3 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.1.85.90.70 6 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.1.85.90.80 9 | (+/-) Fair Value Adjustment | - | |
| 1.3.2.00.00.00-2 | Linked to Repo Operations | - | |
| 1.3.2.10.00.00-1 | FIXED INCOME SECURITIES - LINKED TO REPURCHASES | 130 | Record the value of fixed income securities held as collateral in repurchase operations. |
| 1.3.2.10.01.00-0 | Federal Public Securities | - | |
| 1.3.2.10.01.10-3 | Gross Accounting Balance | - | |
| 1.3.2.10.01.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.2.10.01.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.2.10.01.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.3.2.10.31.00-1 | Private Securities of Financial Institutions - Unrelated | - | |
| 1.3.2.10.31.10-4 | Gross Accounting Balance | - | |
| 1.3.2.10.31.40-3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.2.10.31.60-9 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.2.10.31.70-2 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.2.10.31.80-5 | (+/-) Fair Value Adjustment | - | |
| 1.3.2.10.32.00-0 | Private Securities of Financial Institutions - Related | - | |
| 1.3.2.10.32.10-3 | Gross Accounting Balance | - | |
| 1.3.2.10.32.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.2.10.32.60-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.2.10.32.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.2.10.32.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.3.2.10.33.00-9 | Private Securities of Non-Financial Entities | - | |
| 1.3.2.10.33.10-2 | Gross Accounting Balance | - | |
| 1.3.2.10.33.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.2.10.33.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.2.10.33.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.2.10.33.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.3.2.10.70.00-0 | Securities Issued by the Union Abroad | - | |
| 1.3.2.10.70.10-3 | Gross Accounting Balance | - | |
| 1.3.2.10.70.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.2.10.70.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.2.10.70.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.3.2.10.85.00-2 | Other Securities Abroad | - | |
| 1.3.2.10.85.10-5 | Gross Accounting Balance | - | |
| 1.3.2.10.85.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.2.10.85.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.2.10.85.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.2.10.85.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.3.2.10.99.00-5 | Others | - | |
| 1.3.2.10.99.10-8 | Gross Accounting Balance | - | |
| 1.3.2.10.99.40-7 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.2.10.99.60-3 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.2.10.99.70-6 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.2.10.99.80-9 | (+/-) Fair Value Adjustment | - | |
| 1.3.3.00.00.00-9 | Financial Derivative Instruments | - | |
| 1.3.3.01.00.00-2 | FOREIGN EXCHANGE CONTRACTS - PURCHASE OF FOREIGN CURRENCY | 130 | Record, at fair value, foreign exchange contracts for the purchase of foreign currency, in accordance with current regulations. |
| 1.3.3.01.10.00-9 | Spot Settlement | - | |
| 1.3.3.01.20.00-6 | Future Settlement | - | |
| 1.3.3.02.00.00-5 | FOREIGN EXCHANGE CONTRACTS - SALE OF FOREIGN CURRENCY | 130 | Record, at fair value, foreign exchange contracts for the sale of foreign currency, in accordance with current regulations. |
| 1.3.3.02.10.00-2 | Spot Settlement | - | |
| 1.3.3.02.20.00-9 | Future Settlement | - | |
| 1.3.3.05.00.00-4 | FINANCIAL DERIVATIVE INSTRUMENTS - ASSET PORTFOLIO HEDGE - RELATED | 130 | Record rights related to derivative financial instruments contracted for the purpose of hedging asset portfolios guaranteeing guaranteed real estate letters (LIG). |
| 1.3.3.06.00.00-7 | GOLD PURCHASE CONTRACTS | 130 | Record, at fair value, gold purchase contracts that meet the definition of a derivative, in accordance with current regulations. |
| 1.3.3.07.00.00-0 | GOLD SALE CONTRACTS | 130 | Record, at fair value, gold sale contracts that meet the definition of a derivative, in accordance with current regulations. |
| 1.3.3.15.00.00-3 | SWAP OPERATIONS | 130 | Record, at fair value, the receivable differential related to a swap contract. |
| 1.3.3.30.00.00-6 | FORWARD PURCHASES RECEIVABLE | 130 | Record, at fair value, the forward purchase contract for shares, other financial and non-financial assets, except when resulting from a foreign exchange or gold contract. |
| 1.3.3.30.10.00-3 | Share Operations | - | |
| 1.3.3.30.30.00-7 | Operations with Other Financial Assets | - | |
| 1.3.3.30.40.00-4 | Operations with Non-Financial Assets | - | |
| 1.3.3.35.00.00-1 | FORWARD SALES RECEIVABLE | 130 | Record, at fair value, the forward sale contract for shares, other financial and non-financial assets, except when resulting from a foreign exchange or gold contract. |
| 1.3.3.35.10.00-8 | Share Operations | - | |
| 1.3.3.35.30.00-2 | Operations with Other Financial Assets | - | |
| 1.3.3.35.40.00-9 | Operations with Non-Financial Assets | - | |
| 1.3.3.45.00.00-0 | FUTURE MARKETS - DAILY ADJUSTMENTS RECEIVABLE | 130 | Record the values of positive daily adjustments receivable, calculated by exchanges, resulting from operations with shares, currencies, interest rates, other financial and non-financial assets, carried out in the future market. |
| 1.3.3.60.00.00-3 | EXERCISABLE OPTION PREMIUMS - SHARES | 130 | Record, at fair value, the premium related to the acquisition of call and/or put options on shares, until the maturity or settlement of the operation. |
| 1.3.3.60.10.00-0 | Call Option Purchases | - | |
| 1.3.3.60.20.00-7 | Put Option Purchases | - | |
| 1.3.3.70.00.00-2 | EXERCISABLE OPTION PREMIUMS - OTHER ASSETS, EXCEPT SHARES | 130 | Record, at fair value, the premium related to the acquisition of call and/or put options on financial assets (except shares) and/or non-financial assets, until the maturity or settlement of the operation. |
| 1.3.3.70.10.00-9 | Call Option Purchases | - | |
| 1.3.3.70.20.00-6 | Put Option Purchases | - | |
| 1.3.3.80.00.00-1 | CREDIT DERIVATIVES | 130 | Record the active position in credit derivatives. |
| 1.3.3.80.10.00-8 | Credit Swap | Record, at fair value, the value related to the protection rate for the transfer of credit risk in credit swap operations. | |
| 1.3.3.80.30.00-2 | Total Return Rate Swap | Record, at fair value, the value receivable in total return rate swap operations. | |
| 1.3.3.85.00.00-6 | OTHER FINANCIAL DERIVATIVE INSTRUMENTS | 130 | Record, at fair value, the rights related to derivative financial instruments for which there is no specific account. |
| 1.3.4.00.00.00-6 | Linked to the Central Bank | - | |
| 1.3.4.10.00.00-5 | CENTRAL BANK - DEPOSITS FOR CAPITAL IN SECURITIES | 130 | Record the value of securities collected by the Central Bank of Brazil, corresponding to the cash portions received for the integration of subscribed social capital until the process is resolved by the Central Bank of Brazil. |
| 1.3.4.10.01.00-4 | Federal Public Securities | - | |
| 1.3.4.10.01.10-7 | Gross Accounting Balance | - | |
| 1.3.4.10.01.40-6 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.10.01.70-5 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.10.01.80-8 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.10.99.00-9 | Others | - | |
| 1.3.4.10.99.10-2 | Gross Accounting Balance | - | |
| 1.3.4.10.99.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.10.99.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.4.10.99.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.10.99.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.20.00.00-4 | CENTRAL BANK - MANDATORY RESERVES IN SECURITIES | 130 | Record the mandatory collections to the order of the Central Bank of Brazil made through the linking of federal public securities. |
| 1.3.4.20.01.00-3 | Federal Public Securities | - | |
| 1.3.4.20.01.10-6 | Gross Accounting Balance | - | |
| 1.3.4.20.01.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.20.01.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.20.01.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.20.99.00-8 | Others | - | |
| 1.3.4.20.99.10-1 | Gross Accounting Balance | - | |
| 1.3.4.20.99.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.20.99.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.4.20.99.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.20.99.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.30.00.00-3 | CENTRAL BANK - SECURITIES LINKED TO REFINANCING OPERATIONS | 130 | Record the value of securities delivered to the Central Bank of Brazil as collateral for financial assistance. |
| 1.3.4.30.01.00-2 | Federal Public Securities | - | |
| 1.3.4.30.01.10-5 | Gross Accounting Balance | - | |
| 1.3.4.30.01.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.30.01.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.30.01.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.30.99.00-7 | Others | - | |
| 1.3.4.30.99.10-0 | Gross Accounting Balance | - | |
| 1.3.4.30.99.40-9 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.30.99.60-5 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.4.30.99.70-8 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.30.99.80-1 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.40.00.00-2 | CENTRAL BANK - SECURITIES LINKED TO EXTERNAL RESOURCES | 130 | Record the value of federal public securities acquired using external resources, not passed on. The balance of this account must be periodically reconciled with the one presented in sub-item 4.6.6.10.20.00-9 Linked to Federal Securities. |
| 1.3.4.40.01.00-1 | Federal Public Securities | - | |
| 1.3.4.40.01.10-4 | Gross Accounting Balance | - | |
| 1.3.4.40.01.40-3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.40.01.70-2 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.40.01.80-5 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.40.99.00-6 | Others | - | |
| 1.3.4.40.99.10-9 | Gross Accounting Balance | - | |
| 1.3.4.40.99.40-8 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.40.99.60-4 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.4.40.99.70-7 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.40.99.80-0 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.45.00.00-7 | CENTRAL BANK - SECURITIES LINKED TO SAVINGS RESOURCES | 130 | Record the value related to federal public securities linked to the fulfillment of the requirement to apply resources captured in savings deposits. |
| 1.3.4.45.01.00-6 | Federal Public Securities | - | |
| 1.3.4.45.01.10-9 | Gross Accounting Balance | - | |
| 1.3.4.45.01.40-8 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.4.45.01.70-7 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.4.45.01.80-0 | (+/-) Fair Value Adjustment | - | |
| 1.3.4.50.00.00-1 | BLOCKED FIXED INCOME SECURITIES | 130 | Record the value of blocked fixed income securities. |
| 1.3.6.00.00.00-0 | Linked to the Provision of Guarantees | - | |
| 1.3.6.10.00.00-9 | SECURITIES GIVEN AS COLLATERAL IN EXCHANGE OPERATIONS | 130 | Record the value of securities and financial instruments given as collateral for operations carried out in stock, commodity, and futures exchanges. |
| 1.3.6.10.01.00-8 | Federal Public Securities | - | |
| 1.3.6.10.01.10-1 | Gross Accounting Balance | - | |
| 1.3.6.10.01.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.10.01.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.10.01.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.10.31.00-9 | Private Securities - Fixed Income | - | |
| 1.3.6.10.31.10-2 | Gross Accounting Balance | - | |
| 1.3.6.10.31.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.10.31.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.6.10.31.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.10.31.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.10.80.00-5 | Variable Income Securities | - | |
| 1.3.6.10.99.00-3 | Others | - | |
| 1.3.6.10.99.10-6 | Gross Accounting Balance | - | |
| 1.3.6.10.99.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.10.99.60-1 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.6.10.99.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.10.99.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.15.00.00-4 | SECURITIES GIVEN AS COLLATERAL IN CLEARING AND SETTLEMENT CHAMBER OPERATIONS | 130 | Record the value of securities and financial instruments given as collateral for operations carried out in clearing and settlement chambers. |
| 1.3.6.15.01.00-3 | Federal Public Securities | - | |
| 1.3.6.15.01.10-6 | Gross Accounting Balance | - | |
| 1.3.6.15.01.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.15.01.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.15.01.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.15.31.00-4 | Private Securities - Fixed Income | - | |
| 1.3.6.15.31.10-7 | Gross Accounting Balance | - | |
| 1.3.6.15.31.40-6 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.15.31.60-2 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.6.15.31.70-5 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.15.31.80-8 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.15.80.00-0 | Variable Income Securities | - | |
| 1.3.6.15.99.00-8 | Others | - | |
| 1.3.6.15.99.10-1 | Gross Accounting Balance | - | |
| 1.3.6.15.99.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.15.99.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.6.15.99.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.15.99.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.16.00.00-7 | SECURITIES GIVEN AS COLLATERAL IN PAYMENT ARRANGEMENTS | 130 | Record the value of securities and financial instruments given as collateral for the institution's participation in payment arrangements. |
| 1.3.6.16.01.00-6 | Securities Given as Collateral in Payment Arrangements | - | |
| 1.3.6.16.01.10-9 | Gross Accounting Balance | - | |
| 1.3.6.16.01.40-8 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.16.01.60-4 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.6.16.01.70-7 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.16.01.80-0 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.17.00.00-0 | SECURITIES - ASSET PORTFOLIOS - RELATED | 130 | Record investments in federal public securities comprising asset portfolios guaranteeing LIG. |
| 1.3.6.17.10.00-7 | Federal Public Securities | - | |
| 1.3.6.17.10.10-0 | Gross Accounting Balance | - | |
| 1.3.6.17.10.40-9 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.17.10.70-8 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.17.10.80-1 | (+/-) Fair Value Adjustment | - |
| 1.3.6.20.00.00-8 | SECURITIES GIVEN AS COLLATERAL - OTHERS | 130 | Record the value of securities and financial instruments given as collateral for other operations, other than in stock exchanges; the institution must maintain internal controls that allow identification of the collateralized operations. |
|---|---|---|---|
| 1.3.6.20.01.00-7 | Federal Public Securities | - | |
| 1.3.6.20.01.10-0 | Gross Book Balance | - | |
| 1.3.6.20.01.40-9 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.20.01.70-8 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.20.01.80-1 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.20.31.00-8 | Private Securities - Fixed Income | - | |
| 1.3.6.20.31.10-1 | Gross Book Balance | - | |
| 1.3.6.20.31.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.20.31.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.6.20.31.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.20.31.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.20.80.00-4 | Variable Income Securities | - | |
| 1.3.6.20.99.00-2 | Others | - | |
| 1.3.6.20.99.10-5 | Gross Book Balance | - | |
| 1.3.6.20.99.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.20.99.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.6.20.99.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.20.99.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.3.6.25.00.00-3 | SECURITIES LINKED TO BALANCES IN PRE-PAID ACCOUNTS | 130 | Record the amounts invested in federal public securities held by the institution based on electronic money balances maintained in pre-paid payment accounts, which constitute separate property, not to be confused with that of the institution, in accordance with Article 12 of Law No. 12,865 of 2013, registered in a specific account of the Special Settlement and Custody System (Selic). |
| 1.3.6.25.01.00-2 | Securities Linked to Balances in Pre-Paid Accounts | - | |
| 1.3.6.25.01.10-5 | Gross Book Balance | - | |
| 1.3.6.25.01.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.6.25.01.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.6.25.01.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.3.7.00.00.00-7 | Securities Subject to Repurchase Agreements with Free Movement | - | |
| 1.3.7.10.00.00-6 | SECURITIES SUBJECT TO REPURCHASE AGREEMENTS WITH FREE MOVEMENT | 130 | Record the securities and financial instruments delivered as collateral in repurchase agreements with free movement agreements. |
| 1.3.7.10.01.00-5 | Federal Public Securities - In the Country | - | |
| 1.3.7.10.01.10-8 | Gross Book Balance | - | |
| 1.3.7.10.01.40-7 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.7.10.01.70-6 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.7.10.01.80-9 | (+/-) Fair Value Adjustment | - | |
| 1.3.7.10.90.00-9 | Other Fixed Income Securities | - | |
| 1.3.7.10.90.10-2 | Gross Book Balance | - | |
| 1.3.7.10.90.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.7.10.90.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.7.10.90.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.7.10.90.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.3.9.00.00.00-1 | Linked to Loan Operations | - | |
| 1.3.9.10.00.00-0 | LOANED FINANCIAL ASSETS | 130 | Record the securities owned by the institution linked to loan operations, in accordance with current regulations. |
| 1.3.9.10.01.00-9 | Federal Public Securities | - | |
| 1.3.9.10.01.10-2 | Gross Book Balance | - | |
| 1.3.9.10.01.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.9.10.01.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.9.10.01.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.3.9.10.11.00-6 | Other Loaned Fixed Income Securities | - | |
| 1.3.9.10.11.10-9 | Gross Book Balance | - | |
| 1.3.9.10.11.40-8 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.3.9.10.11.60-4 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.3.9.10.11.70-7 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.3.9.10.11.80-0 | (+/-) Fair Value Adjustment | - | |
| 1.3.9.10.30.00-1 | Loaned Variable Income Securities | - |
" (NR)
"Annex IV
List of Accounting Items of Subgroup 1.4.0.00.00.00-1 INTERFINANCIAL RELATIONS
| Account Code | Account Name | Estban | Function |
| 1.4.0.00.00.00-1 | INTERFINANCIAL RELATIONS | - | |
| 1.4.1.00.00.00-8 | Rights with Participants of Settlement and Payment Arrangement Systems | - | |
| 1.4.1.10.00.00-7 | CHECKS AND OTHER PAPERS TO BE RETURNED | 158 | Record the checks and other papers to be returned to participants of settlement systems. |
| 1.4.1.10.40.00-5 | Bilateral Settlement | - | Record the checks to be returned, received in bilateral settlement systems, of value equal to or greater than the reference value for bilateral settlement of checks (VLB-Check). |
| 1.4.1.10.90.00-0 | Other Settlement Systems | - | Record checks and other papers to be returned received in other settlement systems, for which there is no specific account. |
| 1.4.1.20.00.00-6 | CHECKS AND OTHER PAPERS TO BE SENT | 158 | Record the checks and other papers that did not reach the exchange session or were not sent to participants of settlement systems. |
| 1.4.1.20.40.00-4 | Bilateral Settlement | - | Record the checks to be sent for bilateral settlement, of value equal to or greater than the reference value for bilateral settlement of checks (VLB-Check). |
| 1.4.1.20.90.00-9 | Other Settlement Systems | - | Record checks and other papers to be settled in other systems, for which there is no specific account. |
| 1.4.1.30.00.00-5 | CHECKS AND OTHER PAPERS SENT | 158 | Record, in the centralizing agency, the checks and other papers sent to participants of settlement systems. |
| 1.4.1.30.40.00-3 | Bilateral Settlement | - | Record the checks sent for bilateral settlement, of value equal to or greater than the reference value for bilateral settlement of checks (VLB-Check). |
| 1.4.1.30.90.00-8 | Other Settlement Systems | - | Record checks and other papers sent to other systems, for which there is no specific account. |
| 1.4.1.40.00.00-4 | RECEIPTS OF DOCUMENTS SENT BY OTHER SYSTEM PARTICIPANTS | 158 | Record the value of receipts sent by participants of settlement systems. |
| 1.4.1.40.40.00-2 | Bilateral Settlement | - | Record the receipts of value equal to or greater than the reference value for bilateral settlement of collection blocks (VLB-Collection) sent by participants of bilateral settlement. |
| 1.4.1.40.90.00-7 | Other Settlement Systems | - | Record the receipts sent by participants of other settlement systems, for which there is no specific account. |
| 1.4.1.50.00.00-3 | PAYMENT TRANSACTIONS | 158 | Record the values related to accreditation or sub-accreditation operations, own or acquired, to be received from financial institutions, other institutions authorized to operate by the Central Bank of Brazil, and payment institutions participating in a payment arrangement. |
| 1.4.1.50.10.00-0 | Receivables Not Linked to Cessions | - | Record the values that are not subject to cession. |
| 1.4.1.50.20.00-7 | Receivables Ceded | - | Record the values ceded without substantial transfer of risks and benefits. |
| 1.4.1.50.30.00-4 | Receivables Acquired | - | Record the receivables acquired with substantial transfer of risks and benefits. |
| 1.4.1.65.00.00-7 | INSTANT PAYMENT TRANSACTIONS | 158 | Record, net of any expected losses, the values to be received from institutions authorized to operate by the Central Bank of Brazil and from payment institutions not holders of an Instant Payments Account (Conta PI) at the Central Bank of Brazil, relating to instant payment transactions. |
| 1.4.2.00.00.00-5 | Linked Credits | - | |
| 1.4.2.02.00.00-1 | CENTRAL BANK - ELECTRONIC MONEY DEPOSITS | 158 | Record the values collected by the Central Bank of Brazil, in accordance with current regulations, based on electronic money balances maintained in pre-paid payment accounts, which constitute separate property, not to be confused with that of the institution, in accordance with Article 12 of Law No. 12,865 of 2013. |
| 1.4.2.06.00.00-3 | CENTRAL BANK - INSTANT PAYMENTS ACCOUNT | 158 | Record the values collected by the Central Bank of Brazil, made by holders of an Instant Payments Account (Conta PI) at the Central Bank of Brazil, for instant payment operations, in accordance with current regulations. |
| 1.4.2.10.00.00-4 | CENTRAL BANK - DEPOSITS IN FOREIGN CURRENCIES | 158 | Record, in national currency equivalent, the deposits in foreign currency made in the name of the Central Bank of Brazil, resulting from the non-application in operations of transfer of resources originating from abroad. |
| 1.4.2.15.00.00-9 | CENTRAL BANK - DEPOSITS FOR CASH CAPITAL | 158 | Record the collections made to the Central Bank of Brazil, or to its order, of the value corresponding to deposits for subscription, in cash, of the subscribed capital until resolution of the process by the Central Bank of Brazil. |
| 1.4.2.25.00.00-8 | CENTRAL BANK - COLLECTION OF RURAL CREDIT RESOURCES | 158 | Record the collections made based on specific legislation, corresponding to resources not applied in typical rural credit operations. |
| 1.4.2.28.00.00-7 | MANDATORY RESERVES IN CASH AT THE CENTRAL BANK | 158 | Record the reserves in national currency maintained at the Central Bank of Brazil. |
| 1.4.2.33.00.00-1 | CENTRAL BANK - MANDATORY COLLECTIONS | 158 | Record the values of mandatory collections in cash. |
| 1.4.2.33.10.00-8 | Savings Deposits | - | Record the mandatory collections of savings deposits, including rural savings. |
| 1.4.2.33.99.00-5 | Others | - | |
| 1.4.2.35.00.00-7 | CENTRAL BANK - OTHER DEPOSITS | 158 | Record the deposits made at the Central Bank of Brazil for which there is no specific account. |
| 1.4.2.40.00.00-1 | OFFICIAL BANKS - DEPOSITS LINKED TO AGREEMENTS | 158 | Record the deposits maintained in official banks, linked to agreements for transfer of credit lines or provision of services. |
| 1.4.2.60.00.00-9 | SFH - FGTS TO BE REIMBURSED | 158 | Record the value of advances to be covered with resources from the Guarantee for Time of Service Fund (FGTS), due to amortization, liquidation, or reduction of financing, as well as withdrawals to be reimbursed. |
| 1.4.2.65.00.00-4 | SFH - SALARY VARIATION COMPENSATION FUND | 158 | Record, upon liquidation of housing financing, the debtor balances to be covered by the Salary Variation Compensation Fund. |
| 1.4.2.65.10.00-1 | With Option for Novation | - | |
| 1.4.2.65.20.00-8 | Without Option for Novation | - | |
| 1.4.2.80.00.00-7 | RURAL CREDIT - PROAGRO TO BE RECEIVED | 158 | Record the values, with control of the origin of resources through the use of internal sub-accounts, of rural financing installments and expenses for proving losses attributable to the Agricultural Activity Guarantee Program (PROAGRO). |
| 1.4.3.00.00.00-2 | Interfinancial Transfers | - | |
| 1.4.3.10.00.00-1 | DEBTORS FOR TRANSFERS OF RURAL CREDIT RESOURCES | 158 | Record the credits resulting from transfers of rural credit resources to other financial institutions. |
| 1.4.3.10.10.00-8 | Rural Credit Cooperatives | - | |
| 1.4.3.10.99.00-5 | Other Institutions | - | |
| 1.4.3.20.00.00-0 | DEBTORS FOR TRANSFERS OF EXTERNAL RESOURCES | 158 | Record the credits resulting from transfers of external resources to other financial institutions. |
| 1.4.3.60.00.00-6 | DEBTORS FOR TRANSFERS TO FINANCIAL AGENTS | 158 | Record the value of financing to financial agents for transfer to final borrowers. This sub-account must contain the following internal sub-accounts: I - FINAME; II - official federal commercial banks; III - official state commercial banks; IV - development banks; V - investment banks; VI - Federal Savings Bank; and VII - other financial institutions. |
| 1.4.3.90.00.00-3 | DEBTORS FOR TRANSFERS OF OTHER RESOURCES | 158 | Record the credits resulting from transfers of resources to other financial institutions, for which there is no specific account. |
| 1.4.4.00.00.00-9 | Relations with Correspondents | - | |
| 1.4.4.10.00.00-8 | CORRESPONDENTS ABROAD IN NATIONAL CURRENCY | 141 | Record the debits and credits resulting from transactions conducted in national currency with financial institutions, branches, headquarters, and similar entities abroad, with which the bank maintains correspondent relations. This account must contain the following internal sub-accounts: I - branches; II - headquarters and similar entities; and III - financial institutions. |
| 1.4.4.30.00.00-6 | CORRESPONDENTS IN THE COUNTRY | 142 | Record the values related to your correspondents in the Country. The balance of this account, when represented by values of different nature and holders, can be balanced during balance sheets and financial statements. |
| 1.4.5.00.00.00-6 | Resources Transferred to Cooperative Banks, Confederations, or Central Cooperatives | - | |
| 1.4.5.10.00.00-5 | TRANSFERRED RESOURCES - FINANCIAL CENTRALIZATION | 158 | Record, in affiliated cooperatives, the transfers of their cash surplus to central cooperatives, resulting from the cooperative act known as financial centralization. |
| 1.4.5.15.00.00-0 | TRANSFERRED RESOURCES - SAVINGS DEPOSITS FREE FOR NATURAL PERSONS | 158 | Record, in affiliated cooperatives, the transfers to cooperative banks, confederations, or central cooperatives of resources captured through free savings deposits held exclusively by natural persons. |
| 1.4.5.20.00.00-4 | TRANSFERRED RESOURCES - SAVINGS DEPOSITS FREE FOR LEGAL ENTITIES | 158 | Record, in affiliated cooperatives, the transfers to cooperative banks, confederations, or central cooperatives of resources captured through free savings deposits held exclusively by legal entities. |
| 1.4.5.27.00.00-5 | TRANSFERRED RESOURCES - RURAL SAVINGS DEPOSITS | 158 | Record, in affiliated cooperatives, the transfers to cooperative banks, confederations, or central cooperatives of resources captured through rural savings deposits. |
| 1.4.5.27.10.00-2 | Transferred Resources - Rural Savings Deposits Natural Persons | - | |
| 1.4.5.27.20.00-9 | Transferred Resources - Rural Savings Deposits Legal Entities | - | |
| 1.4.5.95.00.00-2 | TRANSFERRED RESOURCES - OTHER SAVINGS DEPOSITS | 158 | Record, in affiliated cooperatives, the transfers to cooperative banks, confederations, or central cooperatives of resources captured through other savings deposits. |
| 1.4.5.99.00.00-4 | TRANSFERRED RESOURCES - OTHERS | 158 | Record, in affiliated cooperatives, the remaining transfers of resources to cooperative banks, confederations, or cooperatives for which there is no specific account. |
| 1.4.6.00.00.00-3 | Credits Linked to Operations Acquired in Cession | - | |
| 1.4.6.10.00.00-2 | OF CREDIT OPERATIONS | 158 | Record, by the purchasing institution or cessionary, the rights to receive resulting from operations of sale or transfer of financial assets that were not written off, in whole or in part, by the selling institution or cessionor. The recording in this account must be made at the value actually paid, appropriating revenues to the result by the effective rate of the respective sale or transfer operation based on the remaining term, maintaining control of revenues to be appropriated in an internal sub-account. |
| 1.4.6.15.00.00-7 | OF LEASING OPERATIONS | 158 | Record, by the purchasing institution or cessionary, the rights to receive resulting from operations of sale or transfer of financial assets that were not written off, in whole or in part, by the selling institution or cessionor. The recording in this account must be made at the value actually paid, appropriating revenues to the result by the effective rate of the respective sale or transfer operation based on the remaining term, maintaining control of revenues to be appropriated in an internal sub-account. |
| 1.4.6.20.00.00-1 | OF OTHER OPERATIONS WITH CREDIT GRANTING CHARACTERISTICS | 158 | Record, by the purchasing institution or cessionary, the rights to receive resulting from operations of sale or transfer of financial assets that were not written off, in whole or in part, by the selling institution or cessionor. The recording in this account must be made at the value actually paid, appropriating revenues to the result by the effective rate of the respective sale or transfer operation based on the remaining term, maintaining control of revenues to be appropriated in an internal sub-account. |
| 1.4.6.25.00.00-6 | OF PAYMENT TRANSACTIONS | 158 | Record, by the purchasing institution or cessionary, the rights to receive resulting from operations of sale or transfer of financial assets that were not written off, in whole or in part, by the selling institution or cessionor. The recording in this account must be made at the value actually paid, appropriating revenues to the result by the effective rate of the respective sale or transfer operation based on the remaining term, maintaining control of revenues to be appropriated in an internal sub-account. |
| 1.4.6.30.00.00-0 | OF RECEIVABLES RELATING TO PAYMENT TRANSACTIONS | 158 | Record, by the purchasing institution or cessionary, the rights to receive resulting from operations of sale or transfer of financial assets that were not written off, in whole or in part, by the selling institution or cessionor. The recording in this account must be made at the value actually paid, appropriating revenues to the result by the effective rate of the respective sale or transfer operation based on the remaining term, maintaining control of revenues to be appropriated in an internal sub-account. |
| 1.4.6.35.00.00-5 | OF OTHER FINANCIAL ASSETS | 158 | Record, by the purchasing institution or cessionary, the rights to receive resulting from operations of sale or transfer of financial assets that were not written off, in whole or in part, by the selling institution or cessionor. The recording in this account must be made at the value actually paid, appropriating revenues to the result by the effective rate of the respective sale or transfer operation based on the remaining term, maintaining control of revenues to be appropriated in an internal sub-account. |
| 1.4.9.00.00.00-4 | (-) Provision for Losses Associated with Credit Risk | - | |
| 1.4.9.40.00.00-0 | (-) INCURRED LOSSES ASSOCIATED WITH CREDIT RISK | 158 | Record the values necessary to form the provision for incurred losses associated with credit risk in interfinancial relations. |
| 1.4.9.40.10.00-7 | (-) Rights with Participants of Settlement and Payment Arrangement Systems | - | |
| 1.4.9.40.10.10-0 | (-) Payment Transactions - Not Linked to Cessions | - | Record the values necessary to form the provision for incurred losses associated with credit risk in receivables from payment transactions that were not subject to cession. |
| 1.4.9.40.10.20-3 | (-) Payment Transactions - Ceded | - | Record the values necessary to form the provision for incurred losses associated with credit risk in receivables from payment transactions ceded without substantial transfer of risks and benefits. |
| 1.4.9.40.10.30-6 | (-) Payment Transactions - Acquired | - | Record the values necessary to form the provision for incurred losses associated with credit risk in receivables from payment transactions acquired with substantial transfer of risks and benefits. |
| 1.4.9.40.10.90-4 | (-) Other Receivables with Participants of Settlement and Payment Arrangement Systems | - | Record the values necessary to form the provision for incurred losses associated with credit risk in receivables with participants of settlement and payment arrangement systems for which there is no specific account. |
| 1.4.9.40.20.00-4 | (-) Linked Credits | - | |
| 1.4.9.40.30.00-1 | (-) Interfinancial Transfers | - | |
| 1.4.9.40.40.00-8 | (-) Relations with Correspondents | - | |
| 1.4.9.40.50.00-5 | (-) Resources Transferred to Cooperative Banks, Confederations, or Central Cooperatives | - | |
| 1.4.9.40.60.00-2 | (-) Credits Linked to Operations Acquired in Cession | - | |
| 1.4.9.60.00.00-8 | (-) EXPECTED LOSSES ASSOCIATED WITH CREDIT RISK | 158 | Record the values necessary to form the provision for expected losses associated with credit risk in interfinancial relations. |
| 1.4.9.60.10.00-5 | (-) Rights with Participants of Settlement and Payment Arrangement Systems | - | |
| 1.4.9.60.10.10-8 | (-) Payment Transactions - Not Linked to Cessions | - | Record the values necessary to form the provision for expected losses associated with credit risk in receivables from payment transactions that were not subject to cession. |
| 1.4.9.60.10.20-1 | (-) Payment Transactions - Ceded | - | Record the values necessary to form the provision for expected losses associated with credit risk in receivables from payment transactions ceded without substantial transfer of risks and benefits. |
| 1.4.9.60.10.30-4 | (-) Payment Transactions - Acquired | - | Record the values necessary to form the provision for expected losses associated with credit risk in receivables from payment transactions acquired with substantial transfer of risks and benefits. |
| 1.4.9.60.10.90-2 | (-) Other Receivables with Participants of Settlement and Payment Arrangement Systems | - | Record the values necessary to form the provision for expected losses associated with credit risk in receivables with participants of settlement and payment arrangement systems for which there is no specific account. |
| 1.4.9.60.20.00-2 | (-) Linked Credits | - | |
| 1.4.9.60.30.00-9 | (-) Interfinancial Transfers | - | |
| 1.4.9.60.40.00-6 | (-) Relations with Correspondents | - | |
| 1.4.9.60.50.00-3 | (-) Resources Transferred to Cooperative Banks, Confederations, or Central Cooperatives | - | |
| 1.4.9.60.60.00-0 | (-) Credits Linked to Operations Acquired in Cession | - |
" (NR)
"Annex V
List of Accounting Items of Subgroup 1.5.0.00.00.00-4 INTERDEPENDENCY RELATIONS
| Account Code | Account Name | Estban | Function |
|---|---|---|---|
| 1.5.0.00.00.00-4 | INTERDEPENDENCIES RELATIONSHIPS | - | |
| 1.5.1.00.00.00-1 | Third-Party Funds in Transit | - | |
| 1.5.1.50.00.00-6 | PAYMENTS IN TRANSIT OF AFFILIATED COMPANIES | 146 | Record payments made on behalf of affiliated companies, in transit through the institution's branches, in the country. Exclusively in branch trial balances and balance sheets, any credit balances must be recorded under title 4.5.1.50.00.00-3 PAYMENTS IN TRANSIT OF AFFILIATED COMPANIES. This title must be balanced at the time of trial balances and balance sheets and contain an internal-use sub-title for recording payments made in the exercise of a mandate. |
| 1.5.1.60.00.00-5 | THIRD-PARTY PAYMENTS IN TRANSIT | 146 | Record payments made on behalf of third parties, in transit through the institution's branches, in the country. Exclusively in branch trial balances and balance sheets, any credit balances must be recorded under title 4.5.1.60.00.00-2 THIRD-PARTY PAYMENTS IN TRANSIT. This title must be balanced at the time of trial balances and balance sheets and contain an internal-use sub-title for recording payments made in the exercise of a mandate. |
| 1.5.1.70.00.00-4 | RECEIPTS IN TRANSIT OF AFFILIATED COMPANIES | 146 | Record payments made on behalf of affiliated companies, in transit through the institution's branches in the country. |
| 1.5.1.80.00.00-3 | THIRD-PARTY RECEIPTS IN TRANSIT | 146 | Record payments made on behalf of third parties, in transit through the institution's branches in the country. |
| 1.5.1.80.10.00-0 | Public Service Concessionaires | - | |
| 1.5.1.80.90.00-6 | Others | - | |
| 1.5.2.00.00.00-8 | Internal Transfers of Resources | - | |
| 1.5.2.10.00.00-7 | CHECKS AND ORDERS TO BE RECEIVED | 158 | Record checks and other papers not liquidable by the clearing service, whose liquidation is the responsibility of the branch that received them, another branch, or a correspondent. |
| 1.5.2.20.00.00-6 | OWN COLLECTION IN TRANSIT | 144 | Record the debits and credits between branches, resulting from the collection of titles on one's own account. |
| 1.5.2.40.00.00-4 | BRANCHES IN THE COUNTRY | 147 | Record the debits and credits resulting from transactions carried out between branches of the institution, when there is no, at the beginning of the entry or in its correspondence, the movement of third-party resources, including affiliated companies, except for the hypothesis provided for in current regulation, when it is not possible to use another account. |
| 1.5.2.50.00.00-3 | CASH IN TRANSIT | 152 | Record the transfer of resources between the institution's branches, processed in the form of cash. |
" (NR)
"Annex VI
List of Accounting Items of Subgroup 1.6.0.00.00.00-7 CREDIT OPERATIONS
| Account Code | Account Name | Status | Function |
|---|---|---|---|
| 1.6.0.00.00.00-7 | CREDIT OPERATIONS | - | |
| 1.6.1.00.00.00-4 | Discounted Loans and Credit Rights | - | |
| 1.6.1.10.00.00-3 | ADVANCES TO DEPOSITORS | 161 | Record the debit balances in accounts classified as advances to depositors. |
| 1.6.1.10.01.00-2 | Advances to Depositors | - | |
| 1 6.1.10.01.10-5 | Contractual Balance | - | |
| 1 6.1.10.01.11-2 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1 6.1.10.01.12-9 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1 6.1.10.01.13-6 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1 6.1.10.01.14-3 | (+/-) Premium or Discount | - | |
| 1 6.1.10.01.15-0 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1 6.1.10.01.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1 6.1.10.01.50-7 | (-) Additional Provision | - | |
| 1 6.1.10.01.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1 6.1.10.01.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1 6.1.10.01.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.6.1.20.00.00-2 | LOANS | 161 | Record credit operations without linkage to the acquisition of goods or services or specific purpose for the application of resources. |
| 1.6.1.20.01.00-1 | Loans | - | |
| 1.6.1.20.01.10 4 | Contractual Balance | - | |
| 1.6.1.20.01.11 1 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.1.20.01.12 8 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.1.20.01.13 5 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.1.20.01.14 2 | (+/-) Premium or Discount | - | |
| 1 6.1.20.01.15-9 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.1.20.01.40 3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.1.20.01.50 6 | (-) Additional Provision | - | |
| 1.6.1.20.01.60 9 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.1.20.01.70 2 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.1.20.01.80 5 | (+/-) Fair Value Adjustment | - | |
| 1.6.1.30.00.00-1 | DISCOUNTED CREDIT RIGHTS | 161 | Record operations carried out under the discounted credit rights modality, including those formalized as the acquisition of commercial receivables from persons not part of the National Financial System, in which such person is a joint or several debtor of the receivables. |
| 1.6.1.30.01.00-0 | Discounted Credit Rights | - | |
| 1.6.1.30.01.10-3 | Contractual Balance | - | |
| 1.6.1.30.01.11-0 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.1.30.01.12-7 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.1.30.01.13-4 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.1.30.01.14-1 | (+/-) Premium or Discount | - | |
| 1 6.1.30.01.15-8 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.1.30.01.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.1.30.01.50-5 | (-) Additional Provision | - | |
| 1.6.1.30.01.60-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.1.30.01.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.1.30.01.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.6.2.00.00.00-1 | FINANCING | - | |
| 1.6.2.10.00.00-0 | FINANCING | 162 | Record operations carried out under the financing modality. |
| 1.6.2.10.01.00-9 | Financing | - | |
| 1.6.2.10.01.10-2 | Contractual Balance | - | |
| 1.6.2.10.01.11-9 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.2.10.01.12-6 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.10.01.13-3 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.10.01.14-0 | (+/-) Premium or Discount | - | |
| 1 6.2.10.01.15-7 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.2.10.01.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.2.10.01.50-4 | (-) Additional Provision | - | |
| 1.6.2.10.01.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.2.10.01.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.2.10.01.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.6.2.15.00.00-5 | FINANCING TO FINANCIAL AGENTS | 162 | Record operations under the modality of financing to financial agents. |
| 1.6.2.15.01.00-4 | Financing to Financial Agents | - | |
| 1.6.2.15.01.10-7 | Contractual Balance | - | |
| 1.6.2.15.01.11-4 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.2.15.01.12-1 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.15.01.13-8 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.15.01.14-5 | (+/-) Premium or Discount | - | |
| 1 6.2.15.01.15-2 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.2.15.01.40-6 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.2.15.01.50-9 | (-) Additional Provision | - | |
| 1.6.2.15.01.60-2 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.2.15.01.70-5 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.2.15.01.80-8 | (+/-) Fair Value Adjustment | - | |
| 1.6.2.20.00.00-9 | EXPORT FINANCING | 162 | Record operations carried out under the modality of financing for export production. |
| 1.6.2.20.01.00-8 | Financing for Export | - | |
| 1.6.2.20.01.10-1 | Contractual Balance | - | |
| 1.6.2.20.01.11-8 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.2.20.01.12-5 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.20.01.13-2 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.20.01.14-9 | (+/-) Premium or Discount | - | |
| 1 6.2.20.01.15-6 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.2.20.01.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.2.20.01.50-3 | (-) Additional Provision | - | |
| 1.6.2.20.01.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.2.20.01.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.2.20.01.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.6.2.25.00.00-4 | FINANCING IN FOREIGN CURRENCIES | 162 | Record the institution's credits to be realized, by their equivalent in national currency, corresponding to the liabilities of their respective holders for operations in foreign currencies, as well as the value of financing granted to financial institutions abroad. |
| 1.6.2.25.01.00-3 | Financing in Foreign Currencies | - | |
| 1.6.2.25.01.10 6 | Contractual Balance | - | |
| 1.6.2.25.01.11 3 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.2.25.01.12 0 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.25.01.13 7 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.25.01.14 4 | (+/-) Premium or Discount | - | |
| 1 6.2.25.01.15-1 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.2.25.01.40 5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.2.25.01.50 8 | (-) Additional Provision | - | |
| 1.6.2.25.01.60 1 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.2.25.01.70 4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.2.25.01.80 7 | (+/-) Fair Value Adjustment | - | |
| 1.6.2.30.00.00-8 | FINANCING WITH INTERVENIENCE | 162 | Record operations carried out under the modality of financing to the user with intervenience. |
| 1.6.2.30.01.00-7 | Financing with Intervience | - | |
| 1.6.2.30.01.10-0 | Contractual Balance | - | |
| 1.6.2.30.01.11-7 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.2.30.01.12-4 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.30.01.13-1 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.30.01.14-8 | (+/-) Premium or Discount | - | |
| 1 6.2.30.01.15-5 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.2.30.01.40-9 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.2.30.01.50-2 | (-) Additional Provision | - | |
| 1.6.2.30.01.60-5 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.2.30.01.70-8 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.2.30.01.80-1 | (+/-) Fair Value Adjustment | - | |
| 1.6.2.40.00.00-7 | AGROINDUSTRIAL FINANCING | 167 | Record operations carried out under the modality of agroindustrial financing granted to natural and legal persons who meet the conditions for contracting operations of this kind. |
| 1.6.2.40.01.00-6 | Agroindustrial Financing | - | |
| 1.6.2.40.01.10-9 | Contractual Balance | - | |
| 1.6.2.40.01.11-6 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.2.40.01.12-3 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.40.01.13-0 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.2.40.01.14-7 | (+/-) Premium or Discount | - | |
| 1 6.2.40.01.15-4 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.2.40.01.40-8 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.2.40.01.50-1 | (-) Additional Provision | - | |
| 1.6.2.40.01.60-4 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.2.40.01.70-7 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.2.40.01.80-0 | (+/-) Fair Value Adjustment | - | |
| 1.6.3.00.00.00-8 | Rural Financing | - | |
| 1.6.3.05.00.00-3 | RURAL FINANCING - APPLICATIONS WITH FREE RESOURCES | 163 | Record financing granted with free resources, including those transferred through interbank pass-through or interbank deposit linked to rural credit, to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind. |
| 1.6.3.05.01.00-2 | Rural Financing - Applications with Free Resources | - | |
| 1.6.3.05.01.10-5 | Contractual Balance | - | |
| 1.6.3.05.01.11-2 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.3.05.01.12-9 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.05.01.13-6 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.05.01.14-3 | (+/-) Premium or Discount | - | |
| 1 6.3.05.01.15-0 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.3.05.01.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.3.05.01.50-7 | (-) Additional Provision | - | |
| 1.6.3.05.01.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.3.05.01.70-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.3.05.01.80-6 | (+/-) Fair Value Adjustment | - | |
| 1.6.3.15.00.00-2 | RURAL FINANCING - APPLICATIONS WITH RESOURCES DIRECTED TO CHECKING | 163 | Record financing granted with resources directed from checking deposits or mandatory applications, including those transferred through interbank pass-through or interbank deposit linked to rural credit, to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind. |
| 1.6.3.15.01.00-1 | Rural Financing - Resources Directed to Checking | - | |
| 1.6.3.15.01.10-4 | Contractual Balance | - | |
| 1.6.3.15.01.11-1 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.3.15.01.12-8 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.15.01.13-5 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.15.01.14-2 | (+/-) Premium or Discount | - | |
| 1 6.3.15.01.15-9 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.3.15.01.40-3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.3.15.01.50-6 | (-) Additional Provision | - | |
| 1.6.3.15.01.60-9 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.3.15.01.70-2 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.3.15.01.80-5 | (+/-) Fair Value Adjustment | - | |
| 1.6.3.25.00.00-1 | RURAL FINANCING - APPLICATIONS WITH RESOURCES DIRECTED FROM RURAL SAVINGS | 163 | Record financing granted with resources directed from rural savings, including those transferred through interbank pass-through or interbank deposit linked to rural credit, to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind. |
| 1.6.3.25.01.00-0 | Rural Financing - Rural Savings Resources | - | |
| 1.6.3.25.01.10-3 | Contractual Balance | - | |
| 1.6.3.25.01.11-0 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.3.25.01.12-7 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.25.01.13-4 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.25.01.14-1 | (+/-) Premium or Discount | - | |
| 1 6.3.25.01.15-8 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.3.25.01.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.3.25.01.50-5 | (-) Additional Provision | - | |
| 1.6.3.25.01.60-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.3.25.01.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.3.25.01.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.6.3.35.00.00-0 | RURAL FINANCING - APPLICATIONS WITH RESOURCES DIRECTED FROM AGRICULTURAL CREDIT LETTERS (LCA) | 163 | Record financing granted with resources directed from Agricultural Credit Letters (LCA), including those transferred through interbank pass-through or other forms of resource transfer to rural credit, to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind. |
| 1.6.3.35.01.00-9 | Rural Financing - Directed LCA Resources | - | |
| 1.6.3.35.01.10-2 | Contractual Balance | - | |
| 1.6.3.35.01.11-9 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.3.35.01.12-6 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.35.01.13-3 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.35.01.14-0 | (+/-) Premium or Discount | - | |
| 1 6.3.35.01.15-7 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.3.35.01.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.3.35.01.50-4 | (-) Additional Provision | - | |
| 1.6.3.35.01.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.3.35.01.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.3.35.01.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.6.3.45.00.00-9 | RURAL FINANCING WITH RESOURCES FROM PUBLIC SOURCES | 163 | Record financing granted with resources from public bodies or entities (federal, state, district, or municipal) to rural producers and other natural and legal persons who meet the conditions for contracting operations of this kind. |
| 1.6.3.45.01.00-8 | Rural Financing - Public Source Resources | - | |
| 1.6.3.45.01.10-1 | Contractual Balance | - | |
| 1.6.3.45.01.11-8 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.3.45.01.12-5 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.45.01.13-2 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.3.45.01.14-9 | (+/-) Premium or Discount | - | |
| 1 6.3.45.01.15-6 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.3.45.01.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.3.45.01.50-3 | (-) Additional Provision | - | |
| 1.6.3.45.01.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.3.45.01.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.3.45.01.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.6.4.00.00.00-5 | Real Estate Financing | - | |
| 1.6.4.10.00.00-4 | NON-RESIDENTIAL PROPERTIES | 169 | Record credit operations intended for the acquisition, construction, renovation, expansion, and production of non-residential real estate units. |
| 1.6.4.10.01.00-3 | Non-Residential Properties | - | |
| 1.6.4.10.01.10-6 | Contractual Balance | - | |
| 1.6.4.10.01.11-3 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.4.10.01.12-0 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.4.10.01.13-7 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.4.10.01.14-4 | (+/-) Premium or Discount | - | |
| 1 6.4.10.01.15-1 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.4.10.01.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.4.10.01.50-8 | (-) Additional Provision | - | |
| 1.6.4.10.01.60-1 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.4.10.01.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.4.10.01.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.6.4.30.00.00-2 | RESIDENTIAL PROPERTIES | 169 | Record credit operations intended for the acquisition, construction, renovation, expansion, and production of residential real estate units. |
| 1.6.4.30.01.00-1 | Residential Properties | - | |
| 1.6.4.30.01.10-4 | Contractual Balance | - | |
| 1.6.4.30.01.11-1 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.4.30.01.12-8 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.4.30.01.13-5 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.4.30.01.14-2 | (+/-) Premium or Discount | - | |
| 1 6.4.30.01.15-9 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.4.30.01.40-3 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.4.30.01.50-6 | (-) Additional Provision | - | |
| 1.6.4.30.01.60-9 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.4.30.01.70-2 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.4.30.01.80-5 | (+/-) Fair Value Adjustment | - | |
| 1.6.4.40.00.00-1 | REAL ESTATE FINANCING - ASSET PORTFOLIOS - LIG | 169 | Record credit operations for the acquisition, construction, and production of real estate whose credits form asset portfolios guaranteeing LIG, with the revenues to be recorded in an internal use sub-item. |
| 1.6.4.40.01.00-0 | Real Estate Financing - Asset Portfolios - LIG | - | |
| 1.6.4.40.01.10-3 | Contractual Balance | - | |
| 1.6.4.40.01.11-0 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.4.40.01.12-7 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.4.40.01.13-4 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.4.40.01.14-1 | (+/-) Premium or Discount | - | |
| 1 6.4.40.01.15-8 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.4.40.01.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.4.40.01.50-5 | (-) Additional Provision | - | |
| 1.6.4.40.01.60-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.4.40.01.70-1 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.4.40.01.80-4 | (+/-) Fair Value Adjustment | - | |
| 1.6.5.00.00.00-2 | Financing of Securities and Financial Assets | - | |
| 1.6.5.20.00.00-0 | MARGIN ACCOUNT FINANCING | 171 | Record operations carried out under the modality of financing intended for the acquisition of securities. |
| 1.6.5.20.01.00-9 | Margin Account Financing | - | |
| 1.6.5.20.01.10-2 | Contractual Balance | - | |
| 1.6.5.20.01.11-9 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.5.20.01.12-6 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.5.20.01.13-3 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.5.20.01.14-0 | (+/-) Premium or Discount | - | |
| 1.6.5.20.01.15-7 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.5.20.01.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.5.20.01.50-4 | (-) Additional Provision | - | |
| 1.6.5.20.01.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.5.20.01.70-0 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.5.20.01.80-3 | (+/-) Fair Value Adjustment | - | |
| 1.6.6.00.00.00-9 | Infrastructure and Development Financing | - | |
| 1.6.6.10.00.00-8 | INFRASTRUCTURE AND DEVELOPMENT FINANCING | 169 | Record operations carried out under special conditions. |
| 1.6.6.10.01.00-7 | Infrastructure and Development Financing | - | |
| 1.6.6.10.01.10-0 | Contractual Balance | - | |
| 1.6.6.10.01.11-7 | (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | - | |
| 1.6.6.10.01.12-4 | (-) Deferred Revenues - Differentiated NET INTEREST INCOME | - | |
| 1.6.6.10.01.13-1 | Deferred Transaction Costs - Differentiated NET INTEREST INCOME | - | |
| 1.6.6.10.01.14-8 | (+/-) Premium or Discount | - | |
| 1 6.6.10.01.15-5 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.6.6.10.01.40-9 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.6.6.10.01.50-2 | (-) Additional Provision | - | |
| 1.6.6.10.01.60-5 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.6.6.10.01.70-8 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.6.6.10.01.80-1 | (+/-) Fair Value Adjustment | - |
" (NR)
"Annex VII
List of Accounting Items of Subgroup 1.7.0.00.00.00-0 LEASING OPERATIONS
| Account Code | Account Name | Balance | Function |
|---|---|---|---|
| 1.7.0.00.00.00-0 | LEASING OPERATIONS | - | |
| 1.7.4.00.00.00-8 | Lessor | - | |
| 1.7.4.10.00.00-7 | FINANCIAL | 180 | Record, by the lessor, the amounts receivable in leases classified as financial. |
| 1.7.4.10.10.00-4 | Leases Receivable | - | Record the present value of leases receivable included in the measurement of the gross investment in the lease, discounted at the interest rate implicit in the lease. |
| 1.7.4.10.20.00-1 | Unguaranteed Residual Value | - | Record the present value, net of any impairment loss, of the unguaranteed residual value included in the measurement of the gross investment in the lease, discounted at the interest rate implicit in the lease. |
| 1.7.4.10.40.00-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.7.4.10.50.00-2 | (-) Additional Provision | - | |
| 1.7.4.10.60.00-9 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.7.4.10.70.00-6 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.7.4.20.00.00-6 | OPERATIONAL | 180 | Record, by the lessor, the amounts receivable in leases classified as operational. |
| 1.7.4.20.10.00-3 | Leases Receivable | - | |
| 1.7.4.20.40.00-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.7.4.20.50.00-1 | (-) Additional Provision | - | |
| 1.7.4.20.60.00-8 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.7.5.00.00.00-5 | Lessor - Sublease | - | |
| 1.7.5.10.00.00-4 | FINANCIAL | 180 | Record, by the intermediate lessor, the amounts related to assets held in subleases classified as financial. |
| 1.7.5.10.10.00-1 | Subleases Receivable | - | Record the present value of leases receivable included in the measurement of the gross investment in the lease, discounted at the interest rate implicit in the lease. |
| 1.7.5.10.20.00-8 | Unguaranteed Residual Value | - | Record the present value, net of any impairment loss, of the unguaranteed residual value included in the measurement of the gross investment in the lease, discounted at the interest rate implicit in the lease. |
| 1.7.5.10.40.00-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.7.5.10.50.00-9 | (-) Additional Provision | - | |
| 1.7.5.10.60.00-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1 7 5 10 70 00-3 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.7.5.20.00.00-3 | OPERATIONAL | 180 | Record, by the intermediate lessor, the amounts related to assets held in subleases classified as operational. |
| 1.7.5.20.10.00-0 | Subleases Receivable | - | |
| 1.7.5.20.40.00-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.7.5.20.50.00-8 | (-) Additional Provision | - | |
| 1.7.5.20.70.00-2 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.7.6.00.00.00-2 | Lessee | ||
| 1.7.6.10.00.00-1 | ADVANCES OF LEASE PAYMENTS | 180 | Record lease payments made in advance, less any lease incentives received. |
" (NR)
"Annex VIII
List of Accounting Items of Subgroup 1.8.0.00.00.00-3 OTHER CREDITS
---"
| Account Code | Account Name | Estban | Function |
|---|---|---|---|
| 1.8.0.00.00.00-3 | OTHER CREDITS | - | |
| 1.8.1.00.00.00-0 | Operations with Credit Granting Characteristics | - | |
| 1.8.1.10.00.00-9 | CREDITS FROM HONORED GUARANTEES AND SURETIES | 172 | Record credits honored resulting from guarantees, sureties, and other joint obligations. |
| 1.8.1.10.10.00-6 | Credits from Honored Guarantees and Sureties | - | |
| 1.8.1.10.10.10-9 | Contractual Balance | - | |
| 1.8.1.10.10.11-6 | (+/-) Transaction Costs and Revenues Included in EIR | - | |
| 1.8.1.10.10.12-3 | (-) Deferred Revenues - Differentiated EIR | - | |
| 1.8.1.10.10.13-0 | Deferred Transaction Costs - Differentiated EIR | - | |
| 1.8.1.10.10.14-7 | (+/-) Premium or Discount | - | |
| 1.8.1.10.10.15-4 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.8.1.10.10.40-8 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.1.10.10.50-1 | (-) Additional Provision | - | |
| 1.8.1.10.10.60-4 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.1.10.10.70-7 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.8.1.10.10.80-0 | (+/-) Fair Value Adjustment | - | |
| 1.8.1.20.00.00-8 | FOREIGN EXCHANGE CONTRACT ADVANCE | 172 | Record values related to advances in foreign exchange contracts. The foreign exchange contract to which the advance refers must remain recognized in the appropriate line items. |
| 1.8.1.20.10.00-5 | Foreign Exchange Contract Advance | - | |
| 1.8.1.20.10.10-8 | Contractual Balance | - | |
| 1.8.1.20.10.11-5 | (+/-) Transaction Costs and Revenues Included in EIR | - | |
| 1.8.1.20.10.12-2 | (-) Deferred Revenues - Differentiated EIR | - | |
| 1.8.1.20.10.13-9 | Deferred Transaction Costs - Differentiated EIR | - | |
| 1.8.1.20.10.14-6 | (+/-) Premium or Discount | - | |
| 1.8.1.20.10.15-3 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.8.1.20.10.40-7 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.1.20.10.50-0 | (-) Additional Provision | - | |
| 1.8.1.20.10.60-3 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.1.20.10.70-6 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.8.1.20.10.80-9 | (+/-) Fair Value Adjustment | - | |
| 1.8.1.30.00.00-7 | SECURITIES WITH CREDIT GRANTING CHARACTERISTICS | 172 | Record values related to operations with securities that, according to current regulation, meet the concept of operations with credit granting characteristics. |
| 1.8.1.30.10.00-4 | Securities with Credit Granting Characteristics | - | |
| 1.8.1.30.10.10-7 | Contractual Balance | - | |
| 1.8.1.30.10.11-4 | (+/-) Transaction Costs and Revenues Included in EIR | - | |
| 1.8.1.30.10.12-1 | (-) Deferred Revenues - Differentiated EIR | - | |
| 1.8.1.30.10.13-8 | Deferred Transaction Costs - Differentiated EIR | - | |
| 1.8.1.30.10.14-5 | (+/-) Premium or Discount | - | |
| 1.8.1.30.10.15-2 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.8.1.30.10.40-6 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.1.30.10.50-9 | (-) Additional Provision | - | |
| 1.8.1.30.10.60-2 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.1.30.10.70-5 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.8.1.30.10.80-8 | (+/-) Fair Value Adjustment | - | |
| 1.8.1.40.00.00-6 | CREDIT FROM INSTALLMENT SALE OF NON-FINANCIAL ASSETS | 190 | Record values related to credits from installment sales of non-financial assets, received or owned. |
| 1.8.1.40.10.00-3 | Credits from Installment Sale of Non-Financial Assets | - | |
| 1.8.1.40.10.10-6 | Contractual Balance | - | |
| 1.8.1.40.10.11-3 | (+/-) Transaction Costs or Revenues Included in EIR | - | |
| 1.8.1.40.10.12-0 | (-) Deferred Revenues - Differentiated EIR | - | |
| 1.8.1.40.10.13-7 | Deferred Transaction Costs - Differentiated EIR | - | |
| 1.8.1.40.10.14-4 | (+/-) Premium or Discount | - | |
| 1.8.1.40.10.15-1 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.8.1.40.10.40-5 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.1.40.10.50-8 | (-) Additional Provision | - | |
| 1.8.1.40.10.60-1 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.1.40.10.70-4 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.8.1.40.10.80-7 | (+/-) Fair Value Adjustment | - | |
| 1.8.1.90.00.00-1 | OTHER OPERATIONS WITH CREDIT GRANTING CHARACTERISTICS | 172 | Record values related to other operations that, according to current regulation, meet the concept of operations with credit granting characteristics. |
| 1.8.1.90.10.00-8 | Other Operations with Credit Granting Characteristics | - | |
| 1.8.1.90.10.10-1 | Contractual Balance | - | |
| 1.8.1.90.10.11-8 | (+/-) Transaction Costs and Revenues Included in EIR | - | |
| 1.8.1.90.10.12-5 | (-) Deferred Revenues - Differentiated EIR | - | |
| 1.8.1.90.10.13-2 | Deferred Transaction Costs - Differentiated EIR | - | |
| 1.8.1.90.10.14-9 | (+/-) Premium or Discount | - | |
| 1.8.1.90.10.15-6 | (+/-) Present Value Adjustment - Restructured Operations | - | |
| 1.8.1.90.10.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.1.90.10.50-3 | (-) Additional Provision | - | |
| 1.8.1.90.10.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.1.90.10.70-9 | (+/-) Fair Value Hedge Adjustment | - | |
| 1.8.1.90.10.80-2 | (+/-) Fair Value Adjustment | - | |
| 1.8.3.00.00.00-4 | Income to be Received | - | |
| 1.8.3.30.00.00-1 | COMMISSIONS AND BROKERAGE FEES TO BE RECEIVED | 172 | Record commissions and brokerage fees to be received generated by trading and intermediation operations of securities, securities, commodities, and financial assets. |
| 1.8.3.40.00.00-0 | COMMISSIONS FROM JOINT OBLIGATIONS TO BE RECEIVED | 172 | Record income to be received from commissions resulting from guarantees, sureties, and other joint obligations. |
| 1.8.3.50.00.00-9 | FOREIGN EXCHANGE BROKERAGE FEES TO BE RECEIVED | 172 | Record values to be received resulting from intermediation of foreign exchange operations. |
| 1.8.3.55.00.00-4 | VALUES TO BE RECEIVED FROM LOANS OF FINANCIAL ASSETS | 172 | Record values to be received for loans of financial assets. |
| 1.8.3.60.00.00-8 | DIVIDENDS AND CASH BONUSES TO BE RECEIVED | 172 | Record, on the date they are declared, dividends and cash bonuses resulting from investments or applications in variable income securities. |
| 1.8.3.70.00.00-7 | SERVICES RENDERED TO BE RECEIVED | 172 | Record income to be received originating from services rendered by the institution. |
| 1.8.3.80.00.00-6 | SERVICES RENDERED IN PAYMENT ARRANGEMENT | 172 | Record income to be received for the provision of services in payment arrangements, except those related to the execution of payment transactions. |
| 1.8.3.90.00.00-5 | OTHER INCOME TO BE RECEIVED | 172 | Record income to be received for which there is no specific line item in the breakdown of subgroup 1.8.3.00.00.00-4 Income to be Received. |
| 1.8.4.00.00.00-1 | Trading and Intermediation of Values | - | |
| 1.8.4.05.00.00-6 | STOCK EXCHANGES - DEPOSITS AS COLLATERAL | 172 | Record cash resources deposited in stock exchanges, commodity exchanges, and futures exchanges as collateral for proprietary operations. |
| 1.8.4.05.10.00-3 | Operations with Shares | - | |
| 1.8.4.05.15.00-8 | Operations with Share Indices | - | |
| 1.8.4.05.20.00-0 | Operations with Financial Assets and Commodities | - | |
| 1.8.4.05.99.00-0 | Other Operations | - | |
| 1.8.4.10.00.00-0 | REGISTRATION AND CLEARING HOUSES | 172 | Record values related to operations carried out in stock exchanges, for own account and for clients, as well as the corresponding settlements. This title must contain the following internal use sub-items: I - financial clearing, intended for recording purchase and sale operations of securities traded in stock exchange auctions, as well as payments and receipts of balances from each auction, exclusively in operations for client accounts; II - proprietary operations, intended for recording purchase and sale operations of securities traded in stock exchange auctions, as well as payments and receipts of balances from each auction, exclusively in proprietary operations; III - operation registration fees, intended exclusively for recording ANA fees, futures market operations, forward contracts, options, and other fees; IV - other operations, intended for recording buyback differences, fees, representations, and other values debited or credited by registration and clearing houses; V - auctions of incentive funds, intended for recording the broker's liabilities to registration and clearing houses for share purchase operations in special auctions of incentive investment funds; VI - third-party futures market profits to be received, intended for recording profits resulting from covered sales and early closure of third-party futures market positions, retained in stock exchanges; and VII - proprietary futures market profits to be received, intended for recording profits resulting from covered sales and early closure of proprietary futures market positions, retained in stock exchanges. |
| 1.8.4.30.00.00-8 | DEBTORS - PENDING SETTLEMENT ACCOUNT | 172 | Record debtor balances of clients, regarding the execution of operations with fixed income securities, shares, commodities, and financial assets, pending settlement at the time of trial balances and balance sheets. This title must: I - have daily balance control per client, in order to highlight, by the net value of the operation note: a) overdue and unsettled operations; and b) operations to be settled in D+1 to D+5; and II - contain the following internal use sub-items: a) directors, managing partners, shareholders, and unitholders; b) market institutions; c) natural and legal persons; and d) affiliated companies. |
| 1.8.4.35.00.00-3 | GUARANTEE FUND FOR OPERATION SETTLEMENT | 172 | Record the principal and respective earnings of values delivered to guarantee funds for settlement of clearing house systems or providers of clearing and settlement services. |
| 1.8.4.40.00.00-7 | OPERATIONS WITH FINANCIAL ASSETS AND COMMODITIES TO BE SETTLED | 172 | Record values related to operations carried out with commodities and financial assets in commodity and futures exchanges, for own account and for clients, as well as the corresponding settlements. |
| 1.8.4.48.00.00-1 | MARGIN OPERATIONS - VALUE FLUCTUATIONS | - | Record the value resulting from fair value adjustment of shares traded in margin account operations, exclusively with respect to the proprietary portfolio. |
| 1.8.4.53.00.00-5 | SWAP INTERMEDIATION OPERATIONS | 172 | Record values to be received related to income earned in swap intermediation operations. |
| 1.8.4.70.00.00-4 | THIRD-PARTY INTERBANK DEPOSITS TO BE SETTLED | 172 | Record, temporarily, the value of interbank deposits to be settled later with B3 - Brasil, Bolsa, Balcão, or the Exchange, on behalf of other institutions. |
| 1.8.4.90.00.00-2 | OTHER CREDITS FROM TRADING AND INTERMEDIATION OF VALUES | 172 | Record values for which there is no specific line item in the breakdown of subgroup 1.8.4.00.00.00-1 Trading and Intermediation of Values. |
| 1.8.5.00.00.00-8 | Specific Credits | - | |
| 1.8.5.10.00.00-7 | LOTTERY DEBTORS - FEDERAL AND STATE LOTTERY | 172 | Record, after processing the account adjustments of lottery retailers, the differences in premiums paid, overcharges charged by Caixa Econômica Federal, tickets delivered on consignment, and other liabilities of retailers to Caixa Econômica Federal. |
| 1.8.5.30.00.00-5 | ADVANCES FOR PIS/PASEP PAYMENT | 172 | Record advances granted on account of the Social Integration Program and the Public Servant Wealth Formation Program - PIS/PASEP, according to contracts signed with companies, for payment to their employees, and for payment to participants registered in other financial institutions, to be reimbursed by the fund after the accounting of advances released. |
| 1.8.5.30.10.00-2 | Advances to Banks | - | |
| 1.8.5.30.20.00-9 | Advances to Companies | - | |
| 1.8.5.36.00.00-3 | OPERATIONS LINKED TO ADMINISTERED FUNDS | 172 | Record the value of rights resulting from the action of the extinct National Housing Bank on the funds under its administration transferred to Caixa Econômica Federal. |
| 1.8.5.50.00.00-3 | Restitution of Judicial and Administrative Deposits | 172 | Record values subject to restitution resulting from resources withdrawn by depositors in judicial and administrative proceedings, originating from insufficient resources made available by federative entities. |
| 1.8.5.50.10.00-0 | Restitution from the Union | - | |
| 1.8.5.50.20.00-7 | Restitution from States and Federal District | - | |
| 1.8.5.50.30.00-4 | Restitution from Municipalities | - | |
| 1.8.5.60.00.00-2 | NATIONAL TREASURY - PAYMENTS TO BE REIMBURSED | 172 | Record the amount of payments of contractual obligations and other charges made on behalf of the National Treasury that await reimbursement. |
| 1.8.5.90.00.00-9 | NATIONAL TREASURY - EXTENSION OF AGRICULTURAL CREDIT | 172 | Record: I - rights, against the National Treasury, resulting from the assignment of agricultural credit operations extended in the form of Resolution No. 2,238, of January 31, 1996; and II - the portion of earnings earned in agricultural credit operations carried out with resources from the Worker Protection Fund (FAT) and with other resources operated by BNDES, whose equalization is contractually defined as the responsibility of the National Treasury. The following procedures must be observed regarding rights registered in this title: a) earnings earned by rights against the National Treasury must be appropriated monthly, with the corresponding entry in title 7.1.9.85.00.00-6 INCOME FROM SPECIFIC CREDITS; b) joint obligations assumed in credit assignments made with the National Treasury must be updated monthly and registered in specific internal use sub-items of titles 3.0.1.85.00.00-1 RISK RETENTION IN CREDIT ASSIGNMENTS - CLOSED OPERATION and 9.0.1.85.00.00-5 LIABILITIES FOR JOINT OBLIGATIONS IN CREDIT ASSIGNMENTS; c) National Treasury securities received after the signing of the credit rights assignment contract must be transferred from this title to the appropriate sub-item of title 1.3.1.10.00.00-4 FIXED INCOME SECURITIES; and d) the assignment of rights resulting from equalization must be recorded: 1. by the BNDES financial agent, credited to title 1.8.5.90.00.00-9 NATIONAL TREASURY - EXTENSION OF AGRICULTURAL CREDIT and debited to the appropriate account for recording the obligation to transfer assumed towards that institution; and 2. by BNDES, debited to title 1.8.5.90.00.00-9 NATIONAL TREASURY - EXTENSION OF AGRICULTURAL CREDIT and credited to the appropriate account for recording the right to transfers from its financial agent. |
| 1.8.6.00.00.00-5 | Credit Rights Originating from Legal Actions | - | |
| 1.8.6.10.00.00-4 | OWN PRECATÓRIOS | 172 | Record values related to precatórios issued against the Union, States, DF, and Municipalities, within the scope of actions owned by the institution itself. |
| 1.8.6.10.10.00-1 | Against the Union | - | |
| 1.8.6.10.20.00-8 | Against States, DF, and Municipalities | - | |
| 1.8.6.20.00.00-3 | PRECATÓRIOS - ACQUIRED - WITH PUBLIC REGISTRATION | 172 | Record values related to precatórios issued against the Union, States, DF, and Municipalities, acquired from third parties, with public registration of the assignment of credit rights. |
| 1.8.6.20.10.00-0 | Against the Union | - | |
| 1.8.6.20.20.00-7 | Against States, DF, and Municipalities | - | |
| 1.8.6.30.00.00-2 | PRECATÓRIOS - ACQUIRED - WITHOUT PUBLIC REGISTRATION | 172 | Record values related to precatórios issued against the Union, States, DF, and Municipalities, acquired from third parties, without public registration of the assignment of credit rights. |
| 1.8.6.30.10.00-9 | Against the Union | - | |
| 1.8.6.30.20.00-6 | Against States, DF, and Municipalities | - | |
| 1.8.6.40.00.00-1 | CREDIT RIGHTS IN EXECUTION PROCESS - OWN | 172 | Record values related to credit rights in execution process against the Union, States, DF, and Municipalities, within the scope of actions owned by the institution itself that meet the criteria provided in current accounting regulation for asset recognition. |
| 1.8.6.40.10.00-8 | Against the Union | - | |
| 1.8.6.40.20.00-5 | Against States, DF, and Municipalities | - | |
| 1.8.6.50.00.00-0 | CREDIT RIGHTS IN EXECUTION PROCESS - ACQUIRED - WITH PUBLIC REGISTRATION | 172 | Record values related to credit rights in execution process against the Union, States, DF, and Municipalities, acquired from third parties, with public registration of the assignment of credit rights, that meet the criteria provided in current accounting regulation for asset recognition. |
| 1.8.6.50.10.00-7 | Against the Union | - | |
| 1.8.6.50.20.00-4 | Against States, DF, and Municipalities | - | |
| 1.8.6.60.00.00-9 | CREDIT RIGHTS IN EXECUTION PROCESS - ACQUIRED - WITHOUT PUBLIC REGISTRATION | 172 | Record values related to credit rights in execution process against the Union, States, DF, and Municipalities, acquired from third parties, without public registration of the assignment of credit rights, that meet the criteria provided in current accounting regulation for asset recognition. |
| 1.8.6.90.00.00-6 | OTHER CREDIT RIGHTS ORIGINATING FROM LEGAL ACTIONS | 172 | Record other values related to credit rights originating from legal actions that meet the criteria provided in current accounting regulation for asset recognition for which there is no specific account. |
| 1.8.7.00.00.00-2 | Specific Values | - | |
| 1.8.7.50.00.00-7 | SPECIAL APPLICATIONS | 172 | Record operations related to special applications, made by the extinct National Housing Bank, in the National Bank for Economic and Social Development and in PREVHAB Complementary Pension. |
| 1.8.7.70.00.00-5 | INCREMENTAL COST TO OBTAIN THE CONSORTIUM CONTRACT | - | Record costs necessary for the formation of consortium groups, as defined in specific regulation, net of any reduction due to impairment to recoverable value. |
| 1.8.7.80.00.00-4 | ADVANCE OF RESOURCES TO THIRD PARTIES | - | Record, by consortium groups, the value of advances of resources to third parties for payment of the good, set of goods, or tourist services of a awarded consortium member, observing the conditions established by current regulation. |
| 1.8.7.82.00.00-0 | VALUES TO BE RECEIVED - CASH BALANCE READJUSTMENT | - | Record, by consortium groups, the update of the balance of cash equivalents when there is a variation in the price of the good or service between one assembly and another. |
| 1.8.7.88.00.00-8 | SEIZED OR RECOVERED ASSETS | - | Record, by consortium groups, the value of rights related to assets seized, recovered, or returned from a delinquent client. |
| 1.8.7.89.00.00-1 | RIGHTS FROM CREDITS IN ENABLING PROCESS | - | Record, by consortium groups, resources subject to the credit enabling process with administrators subject to liquidation regime or in bankruptcy process. It must have as the corresponding entry the title RESOURCES IN ENABLING PROCESS, code 4.9.8.98.40-0 of Cosif, or adequate cash accounts, as applicable. |
| 1.8.7.93.00.00-2 | RIGHTS TOWARDS AWARDED CONSORTIUM MEMBERS | - | Record, by consortium groups, the value to be received from awarded consortium members, including the value of recovered or seized assets in judicial collection. |
| 1.8.7.93.05.00-7 | Normal | - | Record values to be received related to the common fund and reserve fund. |
| 1.8.7.93.15.00-4 | Overdue | - | Record values of delinquent installments. |
| 1.8.7.93.20.00-6 | Judicial Collection - Ongoing Groups | - | Record values owed by the consortium member in judicial collection. |
| 1.8.7.97.00.00-4 | RIGHTS FROM ADVANCES TO THIRD PARTIES | - | Record, by consortium administrators, values transferred due to advances granted to third parties, from group resources, according to current regulation. |
| 1.8.7.98.00.00-7 | CHECKS AND OTHER VALUES TO BE RECEIVED | - | Record, by consortium groups, the value of checks and other values received and not deposited. |
| 1.8.8.00.00.00-9 | Miscellaneous | - | |
| 1.8.8.02.00.00-5 | ADVANCES TO FGC OR FGCOOP | 172 | Record values advanced to the Credit Guarantee Fund (FGC) or the Credit Cooperativism Guarantee Fund (FGCoop). |
| 1.8.8.03.00.00-8 | ADVANCES AND SALARY ANTICIPATIONS | 172 | Record values advanced and anticipations granted to employees and directors, as salary, vacation, or 13th salary. |
| 1.8.8.05.00.00-4 | ADVANCES FOR PAYMENTS ON BEHALF OF THE INSTITUTION | 172 | Record values advanced to agents or third parties for payments on behalf of the institution. This title must contain the following internal use sub-items: I - advances for travel; II - advances to employees for administrative expenses; and III - advances to suppliers. |
| 1.8.8.10.00.00-8 | ADVANCES ON ACCOUNT OF FIXED ASSETS | 172 | Record values advanced to employees or agents for payment of goods that, upon accounting, become part of the institution's fixed assets for use. |
| 1.8.8.15.00.00-3 | CHECKS TO BE RECEIVED | 172 | Record the value of checks and other papers received and not deposited. |
| 1.8.8.23.00.00-6 | SPECIFIC RIGHTS OF SUBSIDIARIES NOT SUBJECT TO CENTRAL BANK AUTHORIZATION | 172 | Record, by the leading institution, in prudential conglomerate documents, the specific rights of segments in which entities not subject to Central Bank of Brazil authorization operate, for which there is no specific account, not characterized as credit operations. |
| 1.8.8.25.00.00-2 | DEFERRED TAX ASSETS FROM TAXES AND CONTRIBUTIONS | 172 | Record deferred tax assets from income tax and contributions arising from fiscal loss, negative base and/or temporary differences, as well as other fiscal credits, of a deferred nature, expressly provided for by tax legislation. This title must contain internal use sub-items that allow identification of the origin and nature of the deferred tax asset. |
| 1.8.8.25.30.00-3 | Deferred Tax Assets - MP 992 | - | Record the deferred tax assets referred to in § 4 of art. 3 of Provisional Measure No. 992, of July 16, 2020. |
| 1.8.8.25.50.00-7 | Deferred Tax Assets - Others | - | Record other deferred tax assets. |
| 1.8.8.30.00.00-6 | VALUES TO BE RECEIVED IN FOREIGN CURRENCY | 172 | Record values to be received in foreign currency for which there is no specific account. |
|---|---|---|---|
| 1.8.8.35.00.00-1 | DEBTORS FOR PURCHASE OF SECURITIES AND GOODS | 172 | Record values related to credits from the sale of non-financial assets, received or own, without characteristics of credit granting. |
| 1.8.8.40.00.00-5 | DEBTORS FOR DEPOSITS AS SECURITY | 172 | Record values deposited resulting from legal or contractual requirements, including guarantees provided in money, such as those made for filing appeals in government offices or courts and those that guarantee the provision of services of any nature. |
| 1.8.8.40.05.00-0 | For Filing Fiscal Appeals Law 9.703/98 | - | |
| 1.8.8.40.15.00-7 | For Filing Other Fiscal Appeals | - | |
| 1.8.8.40.20.00-9 | For Filing Labor Appeals | - | |
| 1.8.8.40.90.00-8 | Others | - | |
| 1.8.8.45.00.00-0 | TAXES AND CONTRIBUTIONS TO BE COMPENSATED | 172 | Record the values of taxes and contributions withheld at source by third parties or that the institution has the right to compensate, in accordance with current tax legislation. |
| 1.8.8.45.10.00-7 | Uncompensated Advance Payments of Corporate Income Tax (IRPJ) | - | |
| 1.8.8.45.20.00-4 | Uncompensated Advance Payments of Social Contribution on Net Profit (CSLL) | - | |
| 1.8.8.45.30.00-1 | Uncompensated Advance Payments of Municipal Services Tax (ISS) | - | |
| 1.8.8.45.40.00-8 | Credits Arising from Final Judgments | - | |
| 1.8.8.45.90.00-3 | Other Taxes and Contributions to be Compensated | - | |
| 1.8.8.50.00.00-4 | INCOME TAX TO BE RECOVERED | 172 | Record the value of tax withheld at source, levied on income from fixed-income securities, upon acquisition. In the accounting records for this account, the institution must maintain off-book controls by fiscal year and base year. |
| 1.8.8.52.00.00-0 | PRESUMED CREDIT | 172 | Record the values of presumed credits calculated in accordance with current legislation. |
| 1.8.8.60.00.00-3 | OPTIONS FOR FISCAL INCENTIVES | 172 | Record applications made as a result of incentivized investments. This account must contain sub-accounts for internal use to adequately control the applications made and distinguish deposits and investment certificates already received. |
| 1.8.8.65.00.00-8 | PAYMENTS TO BE REIMBURSED | 172 | Record payments regarding which the institution has the right to reimbursement, such as fines for returned checks and other values that the institution has the right to recover from the client. |
| 1.8.8.65.20.00-2 | Compulsory Loan on Gasoline or Alcohol Consumption | - | |
| 1.8.8.65.30.00-9 | Compulsory Loan on Automobile Purchases | - | |
| 1.8.8.65.40.00-6 | Advances on Behalf of Social Security | - | Record, until reimbursement is made, the values of benefits paid without the actual receipt, partial or full, of the respective resources from the National Institute of Social Security (INSS). |
| 1.8.8.65.99.00-2 | Other Payments | - | In the accounting records for this sub-account, the institution must maintain internal controls that allow identification, at a minimum, of the payment date, the holder, the nature of the payment, and the value. |
| 1.8.8.70.00.00-2 | PARTICIPATIONS PAID IN ADVANCE | 172 | Record the value of monthly and semi-annual participations paid in advance, based on the fiscal year results. |
| 1.8.8.79.00.00-9 | VALUES TO BE RECEIVED RELATING TO PAYMENT TRANSACTIONS | 172 | Record the values that issuers of post-paid payment instruments have to receive from end users, relating to payment transactions with post-paid payment instruments. |
| 1.8.8.79.10.00-6 | Values to be Received Not Linked to Cessions | - | Record values that are not the subject of cession. |
| 1.8.8.79.20.00-3 | Values to be Received Ceded | - | Record values to be received ceded without substantial transfer of risks and benefits. |
| 1.8.8.79.30.00-0 | Values to be Received Acquired | - | Record values to be received acquired with substantial transfer of risks and benefits. |
| 1.8.8.80.00.00-1 | SECURITIES AND CREDITS TO BE RECEIVED, WITHOUT CHARACTERISTICS OF CREDIT GRANTING | 172 | Record values to be received represented by credit instruments, promissory notes, or contracts, without characteristics of credit granting, for which there is no specific account. |
| 1.8.8.82.00.00-7 | ACTUARIAL ASSETS GENERATED BY DEFINED BENENSION PENSION FUNDS | 172 | Record actuarial assets related to defined benefit pension funds to which the financial institution does not have unrestricted access. |
| 1.8.8.85.00.00-6 | VALUES TO BE RECEIVED FROM AFFILIATED COMPANIES | 172 | Record credits against affiliated companies regarding operations not provided for in the institution's corporate purpose. |
| 1.8.8.90.00.00-0 | DIVERSIFIED DEBTORS - FOREIGN | 172 | Record, by holder, values to be received in national currency from foreign clients, including non-correspondent financial institutions, that cannot or should not be accounted for in another account. |
| 1.8.8.92.00.00-6 | DIVERSIFIED DEBTORS - DOMESTIC | 172 | Record, by holder, amounts due to the institution by natural or legal persons domiciled in the Country, including those resulting from the exercise of mandates, for which there is no specific account. |
| 1.8.9.00.00.00-6 | (-) Provisions for Other Credits | - | |
| 1.8.9.96.00.00-5 | (-) PROVISION FOR CREDIT LOSSES ON VALUES TO BE RECEIVED RELATING TO PAYMENT TRANSACTIONS | 174 | Record the provision regarding losses resulting from credit risk on values to be received from end users, relating to payment transactions. |
| 1.8.9.96.10.00-2 | (-) Provisions on Values to be Received Not Linked to Cessions | - | |
| 1.8.9.96.10.40-4 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.9.96.10.50-7 | (-) Additional Provision | - | |
| 1.8.9.96.10.60-0 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.9.96.20.00-9 | (-) Provisions on Values to be Received Ceded | - | |
| 1.8.9.96.20.40-1 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.9.96.20.50-4 | (-) Additional Provision | - | |
| 1.8.9.96.20.60-7 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.9.96.30.00-6 | (-) Provisions on Values to be Received Acquired | - | |
| 1.8.9.96.30.40-8 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.9.96.30.50-1 | (-) Additional Provision | - | |
| 1.8.9.96.30.60-4 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.9.97.00.00-8 | (-) PROVISION FOR CREDIT LOSSES ON CREDIT RIGHTS ARISING FROM LAWSUITS | 174 | Record the provision regarding expected losses resulting from credit risk on credit rights arising from lawsuits. |
| 1.8.9.97.10.00-5 | (-) Court Orders - Own - Federal Union | - | |
| 1.8.9.97.15.00-0 | (-) Court Orders - Own - States, Federal District, and Municipalities | - | |
| 1.8.9.97.20.00-2 | (-) Court Orders - Acquired - with Public Registry - Federal Union | - | |
| 1.8.9.97.25.00-7 | (-) Court Orders - Acquired - with Public Registry - States, Federal District, and Municipalities | - | |
| 1.8.9.97.30.00-9 | (-) Court Orders - Acquired - without Public Registry | - | |
| 1.8.9.97.35.00-4 | (-) Credit Rights in Execution Process - Own - Federal Union | - | |
| 1.8.9.97.40.00-6 | (-) Credit Rights in Execution Process - Own - States, Federal District, and Municipalities | - | |
| 1.8.9.97.45.00-1 | (-) Credit Rights in Execution Process - Acquired - with Public Registry - Federal Union | - | |
| 1.8.9.97.50.00-3 | (-) Credit Rights in Execution Process - Acquired - with Public Registry - St/FD/Mun | - | |
| 1.8.9.97.55.00-8 | (-) Credit Rights in Execution Process - Acquired - without Public Registry | - | |
| 1.8.9.97.90.00-1 | (-) Other Credit Rights Arising from Lawsuits | - | |
| 1.8.9.98.00.00-1 | (-) PROVISION FOR CREDIT LOSSES ON RESTITUTION OF JUDICIAL AND ADMINISTRATIVE DEPOSITS | 174 | Record the provision for expected losses associated with credit risk regarding the values of judicial and administrative deposits subject to restitution by public entities. |
| 1.8.9.99.00.00-4 | (-) PROVISION FOR CREDIT LOSSES - OTHER CREDITS | 174 | Record the provision for expected losses associated with credit risk in other credits for which there is no specific account. |
| 1.8.9.99.20.00-8 | (-) Without Characteristics of Credit Granting | - | |
| 1.8.9.99.20.40-0 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.9.99.20.60-6 | (-) Expected Loss Associated with Credit Risk | - | |
| 1.8.9.99.80.00-0 | (-) From Subsidiaries Not Subject to Authorization by the Central Bank of Brazil | - | |
| 1.8.9.99.80.40-2 | (-) Incurred Loss Associated with Credit Risk | - | |
| 1.8.9.99.80.60-8 | (-) Expected Loss Associated with Credit Risk | - |
" (NR)
"Annex IX
List of Accounting Items of Subgroup 1.9.0.00.00.00-6 OTHER VALUES AND GOODS
| Account Code | Account Name | Standard | Function |
| 1.9.0.00.00.00-6 | OTHER VALUES AND GOODS | - | |
| 1.9.1.00.00.00-3 | Temporary Investments | - | |
| 1.9.1.20.00.00-1 | INVESTMENTS HELD FOR SALE | 190 | Record values related to investments in affiliates, subsidiaries, and jointly controlled entities that the institution expects to realize through sale, that are available for immediate sale, and whose disposal is highly probable. |
| 1.9.8.00.00.00-2 | Other Values and Goods | - | |
| 1.9.8.15.00.00-6 | NON-FINANCIAL ASSETS TO BE RECEIVED ARISING FROM ADVANCES GRANTED | 190 | Record non-financial assets to be received arising from advances granted. |
| 1.9.8.15.10.00-3 | Gold | - | |
| 1.9.8.15.90.00-9 | Others | - | |
| 1.9.8.20.00.00-0 | MERCHANDISE - OWN ACCOUNT | 190 | Record the value of merchandise purchases in the physical market, except gold, in commodity and futures exchanges. |
| 1.9.8.40.00.00-8 | ASSETS IN INVENTORY | 190 | Record assets acquired for use or current consumption held in inventory. |
| 1.9.8.40.10.00-5 | Materials | - | |
| 1.9.8.40.20.00-2 | Sustainability Assets | - | Record assets acquired for use in actions related to socio-environmental and climate sustainability mechanisms, including Carbon Credit certificates. |
| 1.9.8.40.90.00-1 | Others | - | |
| 1.9.8.70.00.00-5 | NON-FINANCIAL ASSETS HELD FOR SALE - OWN | 190 | Record non-financial assets of the institution itself, or group of disposal that is realized through its sale, that are available for immediate sale in their current conditions and whose disposal is highly probable within a maximum period of one year. |
| 1.9.8.70.10.00-2 | Vehicles | - | |
| 1.9.8.70.20.00-9 | Installations, Furniture, and Equipment | - | |
| 1.9.8.70.30.00-6 | Real Estate | - | |
| 1.9.8.70.40.00-3 | Intangibles | - | |
| 1.9.8.70.90.00-8 | Others | - | |
| 1.9.8.80.00.00-4 | NON-FINANCIAL ASSETS HELD FOR SALE - RECEIVED | 190 | Record non-financial assets, or group of disposal, that have been received by the institution in settlement of financial instruments of difficult or doubtful collection not intended for own use, in accordance with current regulation. In the prudential conglomerate accounting documents, non-financial assets held for sale transferred to an entity part of the same prudential conglomerate must be recorded in this account. |
| 1.9.8.80.10.00-1 | Vehicles | - | |
| 1.9.8.80.20.00-8 | Residential Real Estate | - | |
| 1.9.8.80.30.00-5 | Other Real Estate | - | |
| 1.9.8.80.40.00-2 | Intangibles | - | |
| 1.9.8.80.90.00-7 | Others | - | |
| 1.9.8.90.00.00-3 | OTHER NON-FINANCIAL ASSETS | 190 | Record other non-financial assets acquired with the purpose of future sale and generation of profits based on price variations in the market, as provided in current regulation. |
| 1.9.8.90.10.00-0 | Commodities | - | |
| 1.9.8.90.10.10-3 | "Warrants" | - | |
| 1.9.8.90.10.20-6 | Commodity Certificates | - | |
| 1.9.8.90.10.30-9 | Others | - | |
| 1.9.8.90.20.00-7 | Gold | - | |
| 1.9.8.90.30.00-4 | Sustainability Assets | - | Record investments in assets related to socio-environmental and climate sustainability mechanisms, including Carbon Credit certificates and Decarbonization Credit (CBIO). |
| 1.9.8.90.40.00-1 | Works of Art | 190 | Record works of art held by the entity. |
| 1.9.8.90.99.00-7 | Others | - | |
| 1.9.8.97.00.00-4 | (-) PROVISION FOR IMPAIRMENT OF NON-FINANCIAL ASSETS HELD FOR SALE - OWN | 190 | Record the reduction in fair value of non-financial assets of the institution itself, or group of disposal, that is realized through its sale, that are available for immediate sale in their current conditions and whose disposal is highly probable within a maximum period of one year. |
| 1.9.8.97.10.00-1 | (-) Vehicles | - | |
| 1.9.8.97.20.00-8 | (-) Installations, Furniture, and Equipment | - | |
| 1.9.8.97.30.00-5 | (-) Real Estate | - | |
| 1.9.8.97.40.00-2 | (-) Intangibles | - | |
| 1.9.8.97.90.00-7 | (-) Others | - | |
| 1.9.8.98.00.00-7 | (-) PROVISION FOR IMPAIRMENT OF NON-FINANCIAL ASSETS HELD FOR SALE - RECEIVED | 190 | Record the reduction in fair value of non-financial assets held for sale that have been received by the institution in settlement of financial instruments of difficult or doubtful collection not intended for own use, in accordance with current regulation. |
| 1.9.8.98.10.00-4 | (-) Vehicles | - | |
| 1.9.8.98.20.00-1 | (-) Residential Real Estate | - | |
| 1.9.8.98.30.00-8 | (-) Other Real Estate | - | |
| 1.9.8.98.40.00-5 | (-) Intangibles | - | |
| 1.9.8.98.90.00-0 | (-) Others | - | |
| 1.9.8.99.00.00-0 | (-) PROVISION FOR IMPAIRMENT OF OTHER VALUES AND GOODS | 190 | Record the value of the provision constituted regarding possible impairments of values and goods classified in the breakdown of subgroup 1.9.8.00.00.00-2 Other Values and Goods. |
| 1.9.9.00.00.00-9 | Prepaid Expenses | - | |
| 1.9.9.10.00.00-8 | PREPAID EXPENSES | 190 | Record the application of resources in advance payments, from which the institution will derive benefits or provision of services in subsequent periods. |
" (NR)
NOTE 478/2024 – BCB/DENOR, OF JULY 26, 2024
Justifies proposal for issuance of normative instruction amending accounting items of the Realizable Asset group in the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif).
Chief of Denor,
This Note justifies a proposal for the issuance of a normative instruction amending the accounting items of the chart of accounts of the Accounting Standard of Institutions Regulated by the Central Bank of Brazil (Cosif), in accordance with the competence of the Financial System Regulation Department (Denor), using the authority conferred by Article 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil (BCB), annexed to BCB Resolution No. 340, of September 21, 2023, based on Articles 12 of CMN Resolution No. 4.858, of October 23, 2020, and Article 10 of BCB Resolution No. 92, of May 6, 2021.
-
Following the completion of the harmonization process of the accounting standards provided for in Cosif with the international pronouncement IFRS 9 – Financial Instruments, issued by the International Accounting Standards Board (IASB), it was necessary to make changes to the structure of the Cosif chart of accounts, in order to allow the creation of new items and to meet the needs derived from the implementation of international standards.
-
Thus, in December 2023, based on BCB Resolution No. 92, of May 6, 2021, normative instructions were issued consolidating the structure of the Cosif chart of accounts, with effect from January 2025. However, after the issuance of the normative instructions, it was found necessary to make some adjustments, in order to incorporate new changes to the structure of accounts, correct improprieties, and improve the quality of the information provided. Furthermore, modifications were made to the structure of the chart of accounts itself, with the issuance of BCB Resolution No. 390, of June 12, 2024, which amended BCB Resolution No. 92, of 2021, ending the attribute of accounting items. Thus, it is necessary to adjust the normative instructions previously issued.
-
Regarding Normative Instruction BCB No. 426, of December 1, 2023, which defines the accounting items of the Realizable Asset group in the Cosif chart of accounts, in addition to the exclusion, in all annexes, of the column referring to the attribute, the following changes were implemented:
| Proposal | |
| 1.3.2.10.01.60-8 (+/-) Fair Value Hedge Adjustment | Exclusion |
| 1.3.2.10.01.70-1 (+/-) Fair Value Hedge Adjustment | Amendment |
| 1.3.2.10.01.80-4 (+/-) Fair Value Adjustment | Inclusion |
| 1.3.3.01.10.10-2 Non-financial Companies | Exclusion |
| 1.3.3.01.10.20-5 Banks | Exclusion |
| 1.3.3.01.10.30-8 Other financial entities | Exclusion |
| 1.3.3.01.10.40-1 Other counterparties | Exclusion |
| 1.3.3.01.20.10-9 Non-financial Companies | Exclusion |
| 1.3.3.01.20.20-2 Banks | Exclusion |
| 1.3.3.01.20.30-5 Other financial entities | Exclusion |
| 1.3.3.01.20.40-8 Other counterparties | Exclusion |
| 1.3.3.02.10.10-5 Non-financial Companies | Exclusion |
| 1.3.3.02.10.20-8 Banks | Exclusion |
| 1.3.3.02.10.30-1 Other financial entities | Exclusion |
| 1.3.3.02.10.40-4 Other counterparties | Exclusion |
| 1.3.3.02.20.10-2 Non-financial Companies | Exclusion |
| 1.3.3.02.20.20-5 Banks | Exclusion |
| 1.3.3.02.20.30-8 Other financial entities | Exclusion |
| 1.3.3.02.20.40-1 Other counterparties | Exclusion |
| 1.4.1.50.00.00-3 PAYMENT TRANSACTIONS | Amendment |
| 1.4.9.40.10.10-0 (-) Payment Transactions - Not Linked to Cessions | Inclusion |
| 1.4.9.40.10.20-3 (-) Payment Transactions - Ceded | Inclusion |
| 1.4.9.40.10.30-6 (-) Payment Transactions - Acquired | Inclusion |
| 1.4.9.40.10.90-4 (-) Other Receivables from Participants in Clearing and Payment Arrangement Systems | Inclusion |
| 1.4.9.60.10.10-8 (-) Payment Transactions - Not Linked to Cessions | Inclusion |
| 1.4.9.60.10.20-1 (-) Payment Transactions - Ceded | Inclusion |
| 1.4.9.60.10.30-4 (-) Payment Transactions - Acquired | Inclusion |
| 1.4.9.60.10.90-2 (-) Other Receivables from Participants in Clearing and Payment Arrangement Systems | Inclusion |
| 1.6.1.30.01.50-5 (-) Additional Provision | Inclusion |
| 1.6.1.30.01.51-2 (-) Additional Provision | Exclusion |
| 1.6.1.30.01.60-8 (-) Expected Loss Associated with Credit Risk | Inclusion |
| 1.6.1.30.01.62-2 (-) Expected Loss Associated with Credit Risk | Exclusion |
| 1.6.1.30.01.70-1 (+/-) Fair Value Hedge Adjustment | Inclusion |
| 1.6.1.30.01.75-6 (+/-) Fair Value Hedge Adjustment | Exclusion |
| 1.6.1.30.01.80-4 (+/-) Fair Value Adjustment | Inclusion |
| 1.6.1.30.01.87-3 (+/-) Fair Value Adjustment | Exclusion |
| 1.6.5.20.01.00-9 Margin Account Financing | Inclusion |
| 1.6.5.20.01.10-2 Contractual Balance | Inclusion |
| 1.6.5.20.01.11-9 (+/-) Transaction Costs and Revenues Included in NET INTEREST INCOME | Inclusion |
| 1.6.5.20.01.12-6 (-) Deferred Revenues - Differentiated NET INTEREST INCOME | Inclusion |
| 1.6.5.20.01.13-3 Deferred Transaction Costs - Differentiated NET INTEREST INCOME | Inclusion |
| 1.6.5.20.01.14-0 (+/-) Premium or Discount | Inclusion |
| 1.6.5.20.01.15-7 (+/-) Present Value Adjustment - Restructured Operations | Inclusion |
| 1.6.5.20.01.40-1 (-) Incurred Loss Associated with Credit Risk | Inclusion |
| 1.6.5.20.01.50-4 (-) Additional Provision | Inclusion |
| 1.6.5.20.01.60-7 (-) Expected Loss Associated with Credit Risk | Inclusion |
| 1.6.5.20.01.70-0 (+/-) Fair Value Hedge Adjustment | Inclusion |
| 1.6.5.20.01.80-3 (+/-) Fair Value Adjustment | Inclusion |
| 1.7.4.10.10.00-4 Leases Receivable | Amendment |
| 1.7.4.10.20.00-1 Un Guaranteed Residual Value | Amendment |
| 1.7.5.10.10.00-1 Subleases Receivable | Amendment |
| 1.7.5.10.20.00-8 Un Guaranteed Residual Value | Amendment |
| 1.8.4.48.00.00-1 MARGIN OPERATIONS - VALUE FLUCTUATIONS | Amendment |
| 1.8.5.50.00.00-3 Refund of Judicial and Administrative Deposits | Amendment |
| 1.8.6.10.00.00-4 OWN PRECATÓRIOS | Amendment |
| 1.8.6.20.00.00-3 PRECATÓRIOS - ACQUIRED - WITH PUBLIC REGISTRY | Amendment |
| 1.8.6.30.00.00-2 PRECATÓRIOS - ACQUIRED - WITHOUT PUBLIC REGISTRY | Amendment |
| 1.8.6.40.00.00-1 CREDIT RIGHTS IN EXECUTION PROCESS - OWN | Amendment |
| 1.8.6.50.00.00-0 CREDIT RIGHTS IN EXECUTION PROCESS - ACQUIRED - WITH PUBLIC REGISTRY | Amendment |
| 1.8.6.60.00.00-9 CREDIT RIGHTS IN EXECUTION PROCESS - ACQUIRED - WITHOUT PUBLIC REGISTRY | Amendment |
| 1.8.6.60.10.00-6 Against the Union | Exclusion |
| 1.8.6.60.20.00-3 Against States, Federal District, and Municipalities | Exclusion |
| 1.8.6.90.00.00-6 OTHER CREDIT RIGHTS ORIGINATING FROM LAWSUITS | Amendment |
| 1.8.7.80.00.00-4 ADVANCEMENT OF RESOURCES TO THIRD PARTIES | Amendment |
| 1.8.7.82.00.00-0 AMOUNTS RECEIVABLE - BALANCE RECALCULATION | Amendment |
| 1.8.7.88.00.00-8 SEIZED OR RECOVERED ASSETS | Amendment |
| 1.8.7.93.00.00-2 RIGHTS FROM AWARDED CONSORTIUM MEMBERS | Amendment |
| 1.8.7.98.00.00-7 CHECKS AND OTHER AMOUNTS RECEIVABLE | Amendment |
| 1.8.8.02.00.00-5 ADVANCES TO FGC OR FGCOOP | Amendment |
| 1.8.8.03.00.00-8 ADVANCES AND SALARY ADVANCEMENTS | Amendment |
| 1.8.8.05.00.00-4 ADVANCES FOR PAYMENTS ON BEHALF OF THE INSTITUTION | Amendment |
| 1.8.8.10.00.00-8 ADVANCES ON BEHALF OF FIXED ASSETS | Amendment |
| 1.8.8.25.50.00-7 Deferred Tax Assets - Others | Amendment |
| 1.8.8.40.00.00-5 DEBTORS FOR DEPOSITS IN GUARANTEE | Amendment |
| 1.8.9.97.00.00-8 (-) PROVISION FOR CREDIT LOSSES ON CREDIT RIGHTS ORIGINATING FROM LAWSUITS | Amendment |
| 1.8.9.97.10.00-5 (-) Precatórios - Own - Union | Inclusion |
| 1.8.9.97.15.00-0 (-) Precatórios - Own - States, Federal District, and Municipalities | Inclusion |
| 1.8.9.97.20.00-2 (-) Precatórios - Acquired - with Public Registry - Union | Inclusion |
| 1.8.9.97.25.00-7 (-) Precatórios - Acquired - with Public Registry - States, Federal District, and Municipalities | Inclusion |
| 1.8.9.97.30.00-9 (-) Precatórios - Acquired - without Public Registry | Inclusion |
| 1.8.9.97.35.00-4 (-) Credit Rights in Execution Process - Own - Union | Inclusion |
| 1.8.9.97.40.00-6 (-) Credit Rights in Execution Process - Own - States, Federal District, and Municipalities | Inclusion |
| 1.8.9.97.45.00-1 (-) Credit Rights in Execution Process - Acquired - with Public Registry - Union | Inclusion |
| 1.8.9.97.50.00-3 (-) Credit Rights in Execution Process - Acquired - with Public Registry - St/FD/Mun | Inclusion |
| 1.8.9.97.55.00-8 (-) Credit Rights in Execution Process - Acquired - without Public Registry | Inclusion |
| 1.8.9.97.90.00-1 (-) Other Credit Rights Originating from Lawsuits | Inclusion |
| 1.8.9.98.00.00-1 (-) PROVISION FOR CREDIT LOSSES IN REFUND OF JUDICIAL AND ADMINISTRATIVE DEPOSITS | Amendment |
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Finally, in compliance with the provisions of Article 5 of Law No. 13,874 of September 20, 2019, Decree No. 10,411 of June 30, 2020, determines that proposals for normative acts of general interest for economic agents formulated by bodies and entities of the direct, autarchic, and foundation federal public administration, as well as by collegiate bodies through the body or entity responsible for providing them with administrative support, must be preceded by a Regulatory Impact Analysis (RIA).
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However, as provided in Article 4, items II, IV, and VII, of this Decree, the obligation to prepare an RIA may be waived for a normative act that aims to regulate rights or obligations defined in a hierarchically superior norm that does not allow, technically or legally, different regulatory alternatives, that aims to update or revoke norms considered obsolete, without alteration of merit, and also for normative acts that reduce requirements, obligations, restrictions, requests, or specifications with the objective of reducing regulatory costs. Thus, in light of these provisions, the normative instruction hereby proposed is exempt from the preparation of an RIA.
For the consideration of Your Excellency.
UVERLAN RODRIGUES PRIMO
Deputy Chief
Agreed.
GILNEU FRANCISCO ASTOLFI VIVAN
Department Head
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- Amends
“Amends Normative Instruction BCB No. 426, of December 1, 2023, which defines the accounting line items of the Realizable Asset group”
- Issued under
“based on arts. 12 of CMN Resolution No. 4,858, of October 23, 2020”
- Resolution BCB No. 340, of September 21, 2023Not in RegAlert
“authority conferred by art. 23, item I, letter "a", of the Internal Regulations of the Central Bank of Brazil, annexed to Resolution BCB No. 340, of September 21, 2023”
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- Referred to by
“the provisions of BCB Normative Instructions Nos. 493 and 498, of July 26, 2024”
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This document amends: Normative Instruction BCB No. 426 of December 1, 2023
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